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Relevance of mutuality of obligation

07 July 2020 / Keith M Gordon
Issue: 4751 / Categories: Comment & Analysis

Key points

  • Three conditions for a contract to be one of employment in Ready Mixed Concrete.
  • Judge ruled mutuality existed in case involving home-working seamstresses in 1984.
  • Issue of control was key to the Upper Tribunal’s reasoning in Christa Ackroyd Media Services.
  • Nature of the relationship during the period the work is being done.
  • Important to consider all the circumstances.

For anyone looking at employment status and IR35 it will be difficult to ignore the controversy concerning the concept of mutuality of obligations commonly abbreviated to MOO. It is a widely-acknowledged aspect of employment law when determining a worker’s status and rights. However HMRC expressly ignored it when designing its check employment status tool (CEST) which is intended to assist taxpayers dealing with IR35 challenges in particular ahead of the roll...

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