Stil, why is it allowed? Scope clauses kill any thought of it here--scope defines exactly what flying will be done by whom. Isn't there something in EU law that would prevent contracted out work? ?US labor law would prevent it, too.
As long as the referee is looking the other way....
Court cases in the last few years has made Ryanair close their bases in France, Denmark and Norway. Courts ruled that local labour law shall prevail, not Irish, as it should.
Additionally, the self-employment 'checklist' as mentioned earlier in this thread is there to prevent individuals from making unreasonable tax deductions. There are a lot more tax deductible expenses you can make as a firm rather than private individual. The obvious abuse of this has been under the cover of Ireland, which is known in Europe (and around the world) as corporate haven.