The Edinburgh Tax Network, in conjunction with CIOT and Terra Firma Chambers, will present a webinar on 21st September 2020, from 1pm to 2pm.  In IR35 Mutuality of Obligation (‘MoO’) - the Taxpayer’s Trump Card, Derek Francis, LL.B. Advocate, Barrister, CTA (Fellow) will consider the following:-

- Why is MoO ignored in the CEST Tool & HMRC Guidance?

- The centrality of MoO in Ready-Mixed Test: HMRC v Professional Match and Game Officials Ltd [2020]UKUT 147; Canal Street; Kickabout [2020] UKUT 216 (TCC)

- The dual role of MoO in placing the contract Jennifer Montgomery v Johnson Underwood [2001] I.C.R. 819 ; (i) placing the contract in the ‘employment field’ at Ready-Mixed stage 1; (ii) where there is a contract in the ‘employment field’ negating employment where there other provisions of the contract are inconsistent with it

- MoO plays @ (i) & (iii)

- Revisiting fact as error of law; Kickabout

- How the question of whether there is MoO is a question of mixed fact and law and thus of fact only in contracts part-written, part instructed by actings Carmichael

- The subsidiary role of parties’ intentions in establishing MoO

The webinar has been accredited by the Faculty of Advocates as contributing 1 hour of CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession.

There is no charge for attendance but registration is required. To sign up, please visit https://web.cvent.com/event/232f3cf1-0755-4838-a1e0-641343d120a6/summary