Determining employment status for tax purposes requires the evaluation of, and then the stepping back from numerous ‘status indicators’ to paint an overall picture. The concept of ‘mutuality of obligation’ is a cornerstone of the evaluation yet, for a point said to be so important, it is perhaps surprising that opposing views of its meaning have subsisted for so long. The recent case of HMRC v Professional Game Match Officials Ltd remedies that dichotomy by documenting the evolution of the concept and objectively weighing the authorities to provide three guiding principles on the meaning and application of mutuality today.
If you are not a subscriber, subscribe now to read this content.
Determining employment status for tax purposes requires the evaluation of, and then the stepping back from numerous ‘status indicators’ to paint an overall picture. The concept of ‘mutuality of obligation’ is a cornerstone of the evaluation yet, for a point said to be so important, it is perhaps surprising that opposing views of its meaning have subsisted for so long. The recent case of HMRC v Professional Game Match Officials Ltd remedies that dichotomy by documenting the evolution of the concept and objectively weighing the authorities to provide three guiding principles on the meaning and application of mutuality today.
If you are not a subscriber, subscribe now to read this content.
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
