Two Contractors can work through the same Limited Company. The pros are for couples because when one is earning more than the other, or one is without a contract, the tax can be equalized and it can help avoid Higher Rate Tax.  Accountancy costs can be saved because you can both use the same system. However if 2 friends do this, it is a potential recipe for conflict if one takes more money from the Company than the other thinks has been earned Рand the Flat rate VAT threshold could be exceeded more quickly than with only one Contractor in the Company.