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MUTUALITY-OF-OBLIGATION


Lost the battle but winning the war? The Supreme Court’s decision in PGMOL starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
2 October 2024
The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
26 May 2022
The Court of Appeal’s ruling in PGMOL: seven lessons on mutuality of obligation premium
Card image Jonathan Peacock QC
Card image Georgia Hicks
As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.
9 November 2021
Professional Game Match Officials: HMRC wins appeal but court orders a replay
Card image Rebecca Seeley Harris
What can be gleaned from the Court of Appeal's recent judgment?
12 October 2021
IR35 changes imminent: what do they mean? premium
Card image Rebecca Wallis
Card image Stephen Pevsner
Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April. 
25 February 2021
HMRC v Kickabout Productions Ltd
Mutuality of obligation crucial in UT’s reversal of FTT’s IR35 decision.
2 August 2020
IR35: why (and when) mutuality of obligation matters premium
Card image Derek Francis
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.
9 July 2020
Professional Game Match Officials: clarity on mutuality of obligation premium
Card image Mark Groom
A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).
12 May 2020
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