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The term "Hyperrealism" evolved from the word Hyperealisme, that was first used by Isy Brachot in 1973 as being a French word meaning Photorealism. The word described a completely new and independent art genre and magnificence in the United States and Europe, which emerged at the outset of the modern day. 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.