Workers' services provided through intermediaries.

Abstract

Written to comment on amendments to the Finance Act 2020 this paper also covers developments in employment status law, especially those relating to mutuality of obligation. It criticizes the decisions of tax tribunals on mutuality, especially that in HMRC v Professional Game Match Officials Ltd (PGMOL). The analysis of the reasoning on mutuality in this paper will be of interest alongside the decision of the Court of Appeal , which has has now overturned the decision on mutuality and has decided in favour of HMRC in that case. The case has been remitted to the First Tier Tribunal for a decision on the facts.

This article was first published in the [2020] BTR 394 and is reproduced here with the permission of the publishers, Sweet &Maxwell

Keywords: Employment status, employment law, tax, mutuality of obligation, control test

JEL Classification: K