I do not understand why an individual, or IALPA, does not go to HMRC with a contract and ask for a ruling. This can be done without any knowledge to RYR or BRK. What is then done with the answer gained is a later decision. All the talk on here is about unions and opinions etc. etc. Why not just ask the horse's mouth for the answer? Bar room lawyers are not necessary. HMRC advice should be free and confidential. I do not understand the reluctance to seek the official truth.