My question relates to IR35 and fees paid to non-executive directors. Given the changes in Finance Act 2013 I would like to understand the practical implications for one of my clients. This is a company which has a number of non-executive directors who as well as performing a director function provide a variety of consultancy services. They each charge a fee for the time they spend on the company’s business. Two of them are engaged through separate companies: one is appointed by a company shareholder in my client; and the other is the director’s own personal service company. I am aware that FA 2013 changed the IR35 rules so that it now catches any payments to an officeholder but what are the implications for my client and the directors?
