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This picture amazingly captures the think layer of clouds within the valley near the south of Lake Como, northern Italy. In the above image, the dense cloud hides almost the valley and instead gives off some artificial lights which make the city like an opaque blanket. The village over distance is clearly seen from the blanket. The main objective of the what are known as IR35 legislation is usually to prevent contractors using the tax benefits associated with operating through their very own personal company. This means people working via limited companies would be be subject to the same degrees of tax as 'normal employees', with the appropriate levels of taxes & national insurance.