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Do you mean the form of company that they arrange so that they can be paid other than by PAYE Peter?
My main gripe with this arrangement is that it is often used by pensioned public servants post redundancy in order for them to circumvent the rule that prevents them drawing down their pension while earning under PAYE. There is one such, as an example, currently working the wheeze on the IoW. Six figure salary plus the pension he would not be getting if he worked in the normal way. Good for him, but at a cost to the public purse that there were rules to prevent what is in effect double payment.
The fact that there is some sophisticated duelling going on between the tax man and his 'foe', the expensive 'clever' accountant, is all well and good if it were not for the in-built political bias that insists that the tax man must always lose. All talk of tax simplification will remain just that, all talk, until a way is found for this catch-weight nature of the conflict is sustained.
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