Re: So why'd you do it then? @Rich 2
"When IR35 was first mooted, and increasingly as it has morphed into what we have today, the premise was that the 'companies' and 'small businesses' were really not companies at all, but a vehicle to be employed by a company with some significant financial benefits. So they introduced the term 'disguised employees' and then deemed that their Personal Service Company (PSC) was not really a business at all, so did not fall into the category of either businesses or companies, and thus are not in scope for his statement."
This doesn't seem to have changed as far as Labour is concerned. The only morphing here is that the Conservatives have ceased to be the party for small businesses. And can we please avoid the term PSC. The individual freelancer's company, as you go on to say, is just a smaller version of the bigger outsourcing companies although probably better motivated to do a better job. The correct terms should be "Small Outsourcing Company".
"In addition, for tax purposes, self-employed and employed by a PSC are completely different things, even now. So they can very easily claim that they are supporting the self-employed while taxing the hell out of a PSC."
Limited company freelancing only came into existence (AFAIK - it was before my time) because the IR as it then was came down on the nearest limited company in the chain if a self-employed person defaulted. I don't know if this was a frequent occurrence or FUD but it seems that HMRC have finally worked themselves into the same position again.
One of the central problems here is that tax rules are drawn up by people on salaries with incremental scales and reasonably secure employment and don't really understand that any other way of working exists and is essential for the economy.