Mutuality of Obligations

September 20th, 2021 by James Goudie QC

HMRC v Professional Game Match Officials (2021) EWCA Civ 1370 concerns football referees. Elizabeth Laing LJ addresses the question of sufficiency of mutuality of obligations in order for there to be a contract of employment, giving rise to an employer obligation to deduct tax and national insurance contributions. From para 49 -69 inclusive she reviews the appellate authorities.  She states in relation to mutuality of obligations:-

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