IR35 or MSC

Poodle

The scenrio

Contract between company A and company B with a minimum term period. Services provided to company A by company B by an individual who is named in the contract and a remuneration is stated per month in the contract to work for a specified number of days a week for that individal, who is also a director and shareholder (< 25% holding) of company B.

Company C is wholly controlled by the individual as sole director and shareholder, 100%

Individual does not receive payment directly from company B instead company C invoices company B for a lesser amunt than that charged by B to A.

I am not awre of any written contract between company B and C but Individual draws minimum salary and dividend from company C.

Would IR35 or MSC apply to company C?

Poodle