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IR35: why (and when) mutuality of obligation matters

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As the Ready Mixed Concrete case makes clear, the essentials of a contract of service are mutuality of obligation (MoO), control and personal service. However, this leaves unanswered questions as to whether MoO needs to subsist throughout the relevant engagement; and as to the characterisation of serial ad hoc engagements that are undertaken on request but which are governed by an overarching engagement. Where, for the latter, the requisite mutuality of work/wage obligations are absent during the intervening periods, case law suggests this may actively negate the inference of employment. While there may be MoO during each separate engagement, MoO may or may not be present between them, or yield a contract for services.
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