Seven takeaways from the 15 month-coming ‘Mutuality’ case, where the final whistle on the referees’ status may still be pipped at the post by a rematch.
The latest public sector IR35 bill is pretty swingeing -- but the overall trend suggests public sector bodies are getting to grips with the OPW rules, after seven long years.
It’s clear HMRC has learnt from its enforcement work in the public sector, before HS2 and as a direct result of it. Don’t leave your own learnings to the last.