There should be a test for those that want to become self employed or set up a Ltd company.
The following is a decent question i think.
3 women share at a room at a hotel and pay £10 each (£30). the manager realises he has over charged them, The room should only be £25, So he gives the bellboy £5 to give them, He steals £2 and gives the women £1 each … So the women have only paid £9 each = 3x £9 = £27 plus the £2 the bellboy stole = £29 … Where’s the other £1 gone ■■?
No wonder your just a lorry driver Limeyphil.Cost of room for 3 @ £10 each = £30. Manager gives back a £5 making the cost of the room £8.33 each x 3 = £24.99.The bellboy gives each a £1
reducing the cost to the ladies to £9.33 x 3 = £27.99 and the bellboy doesn’t keep £2 the thieving git keeps £2.01p.Must be why I am self employed and her and I are still arguing about it.
and that is why as a ltd driver through my own company not an umbrella scheme I never enter into those threads. 
In reality it is more likely to be:
“3 women share a room at a hotel, and the manager charges them £30 each if they don’t want to sleep with him”.
The bell boy rents out their room (with one of them at a time in it) for 3 x 1 hours each day and takes £50 of the earnings thus produced. The girls charge £150 and thus keep £100 of their earnings paying out only £30 of it to the manager.
So Each girl has made £70 per day
The bell boy has made £150 per day
The manager has made £60 per day
The hotel is paid their £30 per day in full for the room.
Who lost?
Answer:
The Umbrella Company
The unhired Accountant The Taxman
The punters - who’ve been tricked into hiring eastern european ladies for £150 per hour, when they could have got them via an umbrella agency for £8ph! 
The girls thus only lose money on the whole deal if they DID decide to sleep with the manager, since they’ve foregone £100 of earnings on which £30 would be deducted, instead plumping for £30 worth of goodwill. £70 worse off apiece. 
Thus they were right to refuse, and the manager was wong in even asking them, since he is better off by £90 (£30 down to £60 up) by their refusal. 
The bell boy is happy to earn £450 tax free per week on top of his meagre wages, and doesn’t get invovled furtner - yet.
The hotel don’t look for any problems, because there have not been any - yet.