What I don't understand MrHorgy is off setting the initial fees against your tax.
Say for instance, you decided to go to college and learn plumbing. After qualification (same as people with fATPL), you then buy a new van, and a load of tools that you need to do the job to be a self-employed plumber. That initial outlay is no different than buying a type rating, travel costs, uniform and reval costs involved in joining Ryanair. They are all expenses that you need to spend, to do your job as a self-employed contract pilot, exactly the same as Bob the builder and his plumbing equipment. But yet, Bob can offset those expeneses against his earnings, pilots can't
The problem lies with how do you classify self-employment.
AFAIK, you need to invoice more than one company throughout the year to qualify as self-employed. This is a matter between the IR and Ryanair / Brookfield, and I'm sure the IR's across Europe will close this loophole on FR in the future.
Of course the IR will tell you that you can't offset the expenses against your tax, but I'm sure a shrewd accountant can juggle the books accordingly.
