Willy, this subject was discussed under another thread. Ryanair`s practices of having crews appointed directors and shareholders of limited liability companies contracted to provide piloting services was debated at length. Here in the UK IR35 has been enshrined in legislation and HMRC is already on the case of the various so called service companies. This sort of tax, NIC and employment burden shedding device became very popular especially with our ever booming construction and haulage industry sectors, where every man and his dog became one man companies and took their money out of the company by way of dividends, with the result that no NIC became payable and if the total taxable income in the tax year remained below the higher rate income band, then there was no income tax also. Just 20 % Corporation tax, and who pays that. So it was a great thing for both the work provider and the worker and an easy money machine for the bean counting industry.
For quite some time successive governments concerned with employment/ unemployment stats avoided the thorny issue of challenging these arrangements. It would seem there is now a change in the weather and the tax collectors are being let loose to go after all those employers and workers who subscribe to such arrangements.
Then there was once the hairdressers chair persons. These were in the main gals who rented a chair in the salon and thus were self employed. This may still remain a sound arrangement, who knows, maybe even Ryanair might take a leaf out of the salon`s appointment book and rent the two seats up at the sharp end to Captain and FO and the fold up ones in the back to the cabin crew.