LLPs and IR35

Section 134 of the Finance Act 1988 effectively requires us to deal with Agencies as Limited Companies, which rules out Limited Liability Partnerships as a vehicle when dealing with them.

But, what if I get a management consulting/advisory project directly with the client? Is the client governed by similar rules? Would an LLP be feasible in those circumstances? Many companies get some advisory services from partnerships already (e.g. accounting or audit services), so presumably it is legal.

What if my client is a large consultancy and I work as a sub-contractor or additional expert resource in their servicing their own clients? Does that turn them into an 'agency' by using me?

Could I use an LLP for direct work and a Limited Company for work obtained through an agency?

Is an LLP subject to the same IR35 rules as a Limited Company?

-- brian mcevoy