Workers' services provided through intermediaries.

[2020] British Tax Review 394

15 Pages Posted: 20 Sep 2021

See all articles by Judith Freedman

Judith Freedman

University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

Hugh Collins

London School of Economics - Law School

Date Written: October 18, 2020

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

Suggested Citation

Freedman, Judith and Collins, Hugh, Workers' services provided through intermediaries. (October 18, 2020). [2020] British Tax Review 394, Available at SSRN: https://ssrn.com/abstract=3926280

Judith Freedman (Contact Author)

University of Oxford - Faculty of Law ( email )

Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain

Oxford University Centre for Business Taxation ( email )

Said Business School
Oxford, Oxfordshire OX1
United Kingdom

Hugh Collins

London School of Economics - Law School ( email )

Houghton Street
London WC2A 2AE, WC2A 2AE
United Kingdom

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