not strictly the case, I'm a Freelancer who rents out properties, I'm not registered as a company, I do tax returns and I was approved after presenting proof of everything. Contracts are with the tenants. Not sure, but sounds like the Author mabe just renting his own apartment out!
In general they look to be tightening up all over and quite rightly so, it's getting slightly abused.
or wanting to be spoon fed, it's a matter of opinion! Anyway, trying to help people who get upset with responses around things asked a thousand times or basic knowledge that is freely available if you take the time to read, thus educating ones self. True though you can further gain knowledge in here, but facts come from the source of information and not a forum of interpretation.