It’s been criticised in parliament and condemned by tax accountants as not fit for purpose. In a series of blogs, IPSE will explore the CEST tool and why it is wholly inadequate.
CEST tool: an introduction - IPSE
It’s been criticised in parliament and condemned by tax accountants as not fit for purpose.
The problem with MoO – IPSE
It’s one of three factors which must be present for an employment contract to exist, but HMRC doesn’t test for it in their controversial CEST tool.
In the second in a series of blog posts to be published this week focussing on HMRC’s online tool, IPSE explains why HMRC’s argument that mutuality of obligation exists in every engagement has been undermined by recent tax tribunal cases.
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