Astute continues their series of videos discussing IR35 and brings you the next session which looks at the ‘Mutuality of Obligation’ test in more detail.
In this session, we speak with industry experts, Colin Gunnell (CEO, Liquid Friday) and Angela Ferguson (Director-Head of Employment Tax, Saffrey Champness), and cover important issues regarding the tax changes.
We will cover the following topics regarding 'Mutuality of Obligation’:
- Mutuality of Obligation (MoO) and what it means
- Why Mutuality of Obligation is an important consideration
- Possible implications of Mutuality of Obligation
- Passing or failing the Mutuality of Obligation test
Keep a look out for our final session that we will bring you in the run-up to April 2020 and the implementation of IR35.
‘Financial Risk’ / ‘Part & Parcel’ tests