New government monitoring data shows that HMRC’s CEST tool delivers an inconclusive result a worrying 20% of the time. Between November 2019 and November 2020, CEST failed to deliver a verdict in 188,719 of cases out of 975,416. With reform fast approaching, we take a look at this ‘black hole’ in the tool’s logic and what it says about its’ ability to deliver a reliable verdict.…
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‘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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Now that changes to the off-payroll rules have been confirmed for April 2021, many contractors will be wondering what they can do to prepare for it. Despite the one-year reprieve that was granted because of the Coronavirus pandemic, it would be unwise to follow the government’s claim that contractors and end clients don’t need to act before the deadline.…
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