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Well it's the combination - firstly the savings on NI. Secondly the ability to control how much you are paid and simply roll over to the next year hence avoiding the higher tax. Actually the key above both is expenses. Mileage, travel, Computer equipment etc.
WHS
It's not necessarily about the higher tax breaks. It's all about how you 'minimise' your tax.
"The budget should be balanced, the Treasury should be refilled, public debt should be reduced, the arrogance of officialdom should be tempered and controlled, and the assistance to foreign lands should be curtailed lest Rome become bankrupt. People must again learn to work, instead of living on public assistance." Cicero
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