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If it's not something you've experienced yourself, no doubt you've run into people who find themselves bitter about past experiences or missed opportunities and should not appear to stop talking about them. It's hardly nuclear physics to believe that they are not doing themselves worthwhile should they be constantly looking back. 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.