IR35 Glossary: Your Guide to Key Contracting Terms A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Limited Company A business structure offering limited liability to its owners. Learn More Limited Company Contractor A contractor operating through a limited company. Learn More Limited Liability Protection for company owners against business debts. Learn More Loan Charge HMRC policy targeting disguised remuneration schemes. Learn More Lower-Level Contract A contract between the contractor and intermediary. Learn More 1
