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by pbowyer 1656 days ago
> If you're employed by your clients and do it in their name, doesn't that make you the first party?

If you're an employee, yes. If you're a consultant, contractor, freelancer or similar then you are a third party doing as you do it on behalf of your client (the first party). This is for UK law, and the distinction of first/thrid party is important when it comes to tax (see IR35 for the mess created).