Structure is a tool with a running cost. It earns its keep or it does not.
A client's income has outgrown the sole-trade setup it started in. Fees arrive from promoters in three countries, from a publisher, money from a US agency. Someone suggests "putting it all through a company". Your job is to say what that actually buys, and what it costs.
The first move is the loan-out company: a , owned by the artist, that contracts to supply their services. Promoters, labels and brands engage the company rather than the person. The company invoices, collects the gross fee, bears the costs, and pays the artist as director and shareholder. The second move, for clients with a catalogue worth protecting, is the IP holding company (holdco): a separate company whose only job is to own rights and license them out.
Neither move is about a secret tax rate. Rates move every Budget, and a structure justified by this year's rate gap can be obsolete by next April. The durable value sits elsewhere: what the company can retain, when the client extracts, what is ring-fenced from what, and how cleanly the whole thing could be sold. Those are the four tests this module works through.