I worked in the UK around the time of implementation of IR35
If you are a one-man-band IT contractor I would be surprised if you fall outside the scope of IR35
A lot of practicioners do not fully understand IR35 and its scope so make sure you accountant is certain that you are not covered by it and get it in writing from him
Generally, you probably would be better off in Ireland
It would depend on your situation, when you draw salary, how much you draw etc
That said there is advantages and disadvantages to the irish system for service companies
It also depends on certain facts as to whether you are resident in the UK or Ireland or where your company is resident
Start as I said with your accountant as I said above
If you get in writing that you are caught by IR35, no problem
If cannot then maybe look at different options
stu_dunne@accamail.com