Contrary to HMRC’s guidance and CEST tool, mutuality of obligation is pivotal to determining employment status in surprising ways. Derek Francis (Terra Firma Chambers) examines cases showing how.
HMRC’s largely misconceived IR35 litigation-fest leaves you wondering: where are we going? Postponing the roll out of engager compliance to the private sector until April 2021 is welcome both for the delay itself and as an opportunity to put things right. There is plenty wrong – including the fact that client compliance which was rejected as too burdensome in 1999 is being rolled-out promiscuously.
In this article I focus on mutuality of obligation (‘MoO’) – an important issue that has been centre stage in recent cases but one that is conspicuous by its absence from HMRC’s guidance and its ‘check employment status tool’ (CEST).
The legislation
Before I examine the case law though...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Contrary to HMRC’s guidance and CEST tool, mutuality of obligation is pivotal to determining employment status in surprising ways. Derek Francis (Terra Firma Chambers) examines cases showing how.
HMRC’s largely misconceived IR35 litigation-fest leaves you wondering: where are we going? Postponing the roll out of engager compliance to the private sector until April 2021 is welcome both for the delay itself and as an opportunity to put things right. There is plenty wrong – including the fact that client compliance which was rejected as too burdensome in 1999 is being rolled-out promiscuously.
In this article I focus on mutuality of obligation (‘MoO’) – an important issue that has been centre stage in recent cases but one that is conspicuous by its absence from HMRC’s guidance and its ‘check employment status tool’ (CEST).
The legislation
Before I examine the case law though...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
