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Part of the game
Key points
- The grounds of HMRC’s appeal against the First-tier Tribunal decision.
- Was there mutuality of obligation within the working relationship?
- HMRC’s view was that mutuality of obligation is relevant only to determine whether there is a contract.
- If a contract is shown to exist mutuality of obligation was no longer a relevant factor.
- Will HMRC now take mutuality of obligation into account when determining status?
Recent months have seen several tax cases on employment status so the decision of the Upper Tribunal in CRC v Professional Game Match Officials Ltd (PGMOL) (2020) UKUT 0147 (TCC) will be of interest to tax practitioners involved in advising in this area given that it sheds some further light on ‘mutuality of obligation’ in particular.
This case was heard by the tribunal on 6 May 2020...
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