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The term IR35 relates to legislation intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an 'intermediary' by the rules.
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In the 11th and 12th centuries half a million pilgrims a year travelled on foot from all over Europe to Santiago de Compostela in northern Spain. In September 1992 Patrick Shanahan retraced their steps, recording his 500 mile journey in a series of photographs, some of which are reproduced on this website.
