In recent years business has embraced the use of consultants, engaging staff on the basis of consultancy agreements rather than more traditional contracts of employment. A consultancy agreement brings an element of flexibility – companies can bring in staff that suit the immediate needs of the business, without being obliged to provide ongoing work and without the overheads associated with employees. Equally, for a successful consultant, rates of pay are often substantially higher than those of employees doing the same work, and there is a sense of being your own boss.