'Having an arbitrary difference in taxation for those who can work out the paperwork....'
'....to be paid via a company would be a wound to a fair economy...'
Cynical accountants at Facebook / Google / Apple / Amazon operating Double-Irish / Dutch-Sandwiches are probably falling around after reading that, with the hell SME's have to go through.
Just a neutral observer but looking in from the outside, I'm amazed this change is coming in, at the very same time that UK officials are also claiming: "You see what it's like these days, Jack. You can't get the material.... To rob a quote from <Get Carter (1971)> that seems apt to describe the lack of available tech workers.
UK officials still believe the only workable solution to the NI border Brexit issue is a technical one, yet tech expertise is leaving the country. That's a self-inflected wound dude...