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Martin Nettleton adds: “We invested in the campaign to target those larger installation and distribution companies increasingly dissatisfied with the big fabricators who are starting to compete with them by setting up their own networks of trade counters and distribution outlets. The manual wheelchair has been around use for many years and has gone through many changes. The constant feature has been that this chair is self propelled by pushing for the hand edges that surround the wheels. The owner actually pushes the wheels around and around to get in one location to another. In addition to that, the footrests with a manual wheelchair is easy to remove and the user can walk the chair forward together with his feet. The main objective of the so named IR35 legislation is always to prevent contractors using the tax benefits associated with operating through their own personal company. This means people working via limited companies will be susceptible to exactly the same levels of tax as 'normal employees', using the appropriate degrees of taxes & national insurance.