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HMRC accused of not understanding its own IR35 tax reforms ahead of private sector rollout

Dr. Mouse

Yep, and this is why "inside IR35 contracts" should not exist. They are basically zero-hours temporary employment contracts, except with the "employer" dodging their responsibilities.

However, there is an interesting point when it comes to this: If there is no Mutuality of Obligation, is there any employment? Is a zero-hours temporary contract employment? There is no obligation for the "employee" to accept work, and no obligation for the "employer" to provide it...

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