It sounds like he wanted to collect his remuneration by invoicing as a contractor rather than being made an employee. It can be quite 'tax efficient' to do this

It sounds like he wanted to collect his remuneration by invoicing as a contractor rather than being made an employee. It can be quite 'tax efficient' to do this if you don't need the cash straight away. (In the UK at least) being a director is quite separate from being an employee. I'm a director of two companies but employed by neither.