The Supreme Court has handed down its much-anticipated decision in Commissioners for His Majesty's Revenue and Customs (Respondent) v Professional Game Match Officials Ltd (PGMOL). In this article, we ...
Supreme Court sides with the taxman by ruling that if there’s a contract, there’s mutual obligations -- thereby removing MoO as a future outside IR35 ‘battleground’.
The court gave judgment on whether mutuality of obligations and control were met under the first two stages of the Ready Mixed Concrete (RMC) test. It did not, however, give judgment on the third ...
Chaplin says: "It is well documented that HMRC purposefully omitted the full consideration of mutuality from their tool based on their longstanding policy view of mutuality of obligation, which they ...