IR35 is tax legislation designed to combat tax avoidance by workers supplying their services to clients via an intermediary (such as a limited company) but who would be an employee if the intermediary was not used. Such workers are called 'disguised employees' by Her Majesty's Revenue and Customs.
Mutuality of obligation
In the 2020 case involving HMRC against Professional Game Match Officials Ltd (PGMOL), HMRC's defeat featured mutuality of obligation as the defining issue. This outcome has significant implications for future IR35 court decisions.
Read our blog on this topic for further information.