Agree 100%. The alleged tax benefits could have been VERY easily solved in other ways.
In fact, to a large extent, it was "solved" a few years ago by the extra tax imposed on dividends which makes the tax paid by the PSC director/shareholder very similar to the tax/NIC suffered by an employee on similar wage levels when you factor in "ALL" taxes such as corporation tax and income tax combined.
Diverse groups, including accountants, federation of small business, and other business associations, warned successive governments repeatedly about IR35 which is the wrong tool to deal with the problem, yet, from Brown onwards, Chancellors have ignored those who understand the reality at ground level, and persisted with something that would never work.
It's a common theme, isn't it, with politicians and senior civil servants (mandarins). They ignore the people at the sharp end who understand the problems and have the answers and they persist with making their own "answers" which inevitably don't work, cost a fortune and end up being scrapped. Latest example being "making tax digital" for the smallest of businesses which has, again, been "deferred" for another couple of years, which is the latest delay in a long succession. Just like IR35, accountants know it won't work, know it's not the answer to the problem, have offered alternative "solutions", yet the Treasury mandarins just carry on chanting "la la la" covering their ears, with their eyes on early retirement and their knighthoods!