Mel Dixon | Legal,News
After locking horns with the taxman for seven long years, freelance contractor Mark Fitzpatrick has has come out victorious in a significant IR35 ruling. And the key to his victory concerned a little concept called ‘mutuality of obligation.’
Fitzpatrick had been accused by HMRC of using his limited company, MBF Design Services, to avoid tax when working for aircraft manufacturer Airbus. In reaching a decision, the tribunal noted a lack of ‘Mutuality of Obligation’ as a significant factor.