Employment Status – Lessons from the Tax Tribunal
Key points of this talk were:
- Obligations to determine employment status and the IR35 burden
- The different status types and why they are important
- The legal tests for determining employment status
- Lessons from HMRC’s Upper Tribunal success in the recent Kickabout case
“A worker works under a contract of service, and in order for a contract of service to exist, there must be both an obligation for at least some work to be provided, and when that work is provided, there’s an obligation for that work to be completed. This is a mutuality of obligations.”Dan Evans, Solicitor
In this webinar, the Employment team looked at the importance of employment status and IR35, as well as the obligations of intermediaries and employers. This webinar also looks at recent cases in the Upper Tribunal and what this means for businesses going forward.