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Preparing for IR35 - The Importance of MOO

Preparing for IR35: The Importance of MOO

By | Already contracting, Considering contracting, IR35, New to contracting, News, Preparing for IR35 | No Comments

‘Mutuality of Obligation’ (MOO) is one of the three key tests used to determine IR35 status. Along with ‘Right of Substitution’ and ‘Supervision, Direction and Control,’ MOO is the most frequently referenced status tests in tribunal cases. This means that contractors should have a basic understanding of the test in order to ensure that it is properly worded in their contract, and observed in their daily working practice.…

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Government Gives Short Shrift to Lords Off-payroll Inquiry

Government Gives Short Shrift to Lords Off-payroll Inquiry

By | IR35, News | No Comments

The government has responded to the findings of the Lords Off-payroll inquiry, which found the IR35 reforms to be flawed, unfair and in need of a complete overhaul. The report detailed more than 29 issues with the off-payroll legislation, urging the government to consider the great burden is placed on businesses and the inherent unfairness in classifying contractors as ‘employed for tax purposes’ with zero employment rights.…

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House of Lords Report Calls for IR35 Reform

House of Lords Report Calls for IR35 Reform

By | IR35, News | No Comments

The House of Lords Finance Bill Sub-Committee’s report on Off-payroll working was published on Monday 27th April. Launched at the beginning of February, the Lords investigation took a wider line of inquiry than the Treasury’s official IR35 review. During many hearings, the committee heard damning evidence of the widespread damage that the reforms have caused, with committee members often expressing disbelief at the legislation’s inherent flaws and unfairness.…

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