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For three years, HMRC has been carrying out an IR35 investigation into one of its own IT Contractors. Ironic, I know! This week, they have dropped the case. Find out more here. 
As promised, and even ahead of schedule, HMRC have now published a paper setting out their legal position on Mutuality of Obligation (MOO). 
The IR35 Forum, made up of various industry representatives and HMRC, met again on 10 May 2018 and the minutes have now been released. 
If you have been following recent IR35 cases in the media and on our blog, you will have seen HMRC come under intense scrutiny for the failing of their CEST tool and, in turn, its position on Mutuality of Obligation (MOO). The Pimlico Plumbing ruling last week has finally forced HMRC to commit to publish its legal position on MOO by 31 July. 
We closely follow all cases in relation to Employment Status and IR35 but this particular case has hit the headlines. By the time this blog is published, most of you will have heard a mention of this case on social media or on the news. If you want a quick and concise summary, read on. 
The publication of much anticipated “Off-payroll working in the private sector” consultation has finally hit my inbox. With closing dates for comments by 10 August 2018, Summer 2018 is going to be an anxious time for the contracting industry. 
2018 is building up to be an important year of case law for IR35, with another win for the contractor in the case of Jensal Software Limited vs HMRC. 
HMRC’s Check Employment Status for Tax (CEST) tool was published in March 2017 and has been heavily criticised from the outset with many industry experts claiming it is not fit for purpose. Figures released by HMRC now suggest that they may have been right! 
The 23rd IR35 court case to date, and second in just two months, saw a win for the contractor Mark Daniels of MDCM Limited. With many similar characteristics to the recent Ackroyd case, yet a different verdict, this decision by the Tribunal has caused further confusion across the industry. 
With little mention of the much anticipated off-payroll regime roll out into the private sector in today’s Spring Statement, are contractors right to take a sigh of relief? Is this a glimmer of hope? 
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