HMRC deliberately omitted MOO from ESS/CEST

[malvolio]

So in your view, how would one demonstrate lack of MOO?

It's not about "lack", it's about an "irreducible minimum". There will always be a degree of mutuality or anarchy would reign*; the question is about the balance between the two parties' needs. The ability to determine where you sit to deliver the work is one (and only one) example of a wider picture.


* for example, you work, you invoice, the client says "CBA to pay that, sorry"....

[northernladuk]

It's not about "lack", it's about an "irreducible minimum". There will always be a degree of mutuality or anarchy would reign*; the question is about the balance between the two parties' needs. The ability to determine where you sit to deliver the work is one (and only one) example of a wider picture.


* for example, you work, you invoice, the client says "CBA to pay that, sorry"....

This. If we are going to take HMRC on over this we need to understand it better ourselves.

[meanttobeworking]

This. If we are going to take HMRC on over this we need to understand it better ourselves.

What kind of things do you look out for then, other than what’s been mentioned? What would be good evidence to keep, or situations to avoid?