[HatchedLake721]

I know having a limited company is not tax avoidance.

I'm talking about IR35. The sole reason it was created is to fight "a tax avoidance loophole" (not my words) where without the intermediary (limited company) the single person would be an employee instead.

[lmm]

The single person is avoiding tax in the same way and to the same extent as any shareholder in a limited company. If they wanted to fix the "loophole" they should tax dividend income the same as employment income for everyone in the UK. Singling out individual contractors is arbitrary and complicates the tax system for everyone.