Excellent so all those MP's being hired as board members must pay full employment tax on 100% of their fee, along with sportsmen and celebrities?
Its not like David Bangham (if they like pigs) Or Gary the Crisp can just send a substitute? Maybe Hessy will send Mike Lynch or Camamoron will be sending Dominic Cummings?
The reality is few clients will accept a substitute when the rubber meets the road. I have done it but it is hard work.