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.
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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 or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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