For a member working on an interim assignment through a limited company (a la Student Loans Company head), the Ethics Helpline advises that a practising certificate is not necessary because there is an exemption for "quasi-employment" assignments. However, that does not prevent the director obtaining a practicing certificate.
I am thinking that it might strengthen the position re IR35 if the individual had a practising certificate. I cannot believe I am the first person to think of this, but I have not been able to find any advice, either from online resources, or the PCG tax helpline. The Interim Management SIG said to try this forum.
Any thoughts?