Reply to post: Re: Will be delayed (again)

UK taxman is supposed to know how IR35 reforms work but still lost appeal against TV presenter Kaye Adams

Fonant

Re: Will be delayed (again)

MOO would mean that, at the end of the contract, the employer would be obliged to provide more work for the employee, and the employee would be obliged to do it. Which is employment, even if hidden behind a personal service company.

Without MOO, the contractor is free to say "no" to additional work, and the employer is free to not offer more work. Which is contracting.

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