I’m addressing these contemplations to business leaders. Most want cost-efficient, streamlined operating models. Cutting redundant process steps. You also invest in ensuring a cost-efficient, optimised tax model. This can be unpopular with the public, but you have a responsibility to your shareholders to deliver profit and growth.

Tax can be complex. Yet you dedicate effort to mastering the complex, for the benefit of your business and shareholders. But when it comes to IR35, which is, despite perceptions otherwise, extraordinarily simple, many open your arms to a less cost-efficient supply chain, to redundant process steps and unnecessary taxation that you will indirectly pay for.

Contractors depend on clients for their livelihoods. Clients rely upon contractors to deliver the constant change and transformation that’s a part of being in business today, and tomorrow. Recruitment agents add value in efficiently and promptly facilitating the marriage of talent with demand.

Umbrella companies are an extra process step that must extract additional tax, NI and profit from the chain. Umbrellas want umbrellas.

HMRC want them. That any clients want them surely doesn't represent the pursuit of true business value in the engagement of contractors?