“…nt to meet the test for mutuality of obligation propounded by MacKenna J in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 (RMC) that “[t]he servant agrees that, in consideration of a wage or other remuneration, he will provide his own work and skill in the performance of some serv…”
“…may help to tip the balance one way or the other”: Dragonfly Consultancy Ltd v HMRC [2008] EWHC 2113 (Ch); [2009] STC 3030 at [53] per Henderson J, citing RMC ([1968] 2 QB 497 at 513) and Massey v Crown Life Insurance Co [1978] 1 WLR 676 (CA). There is no indication that the UT considered this to be a borderline case in which recours…”
“…were contracts of employment, the three-stage test set out by MacKenna J in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 (RMC) at p.515 should be applied:…”
“…87 (QB); [2016] EMLR 20, Zuijs v. Wirth Brothers Proprietary, Ltd (1955) 93 C.L.R. 561, 571, Ready-Mixed Concrete v Minister of Pensions and National Insurance [1968] 2 QB 497), and Various Claimants v Catholic Child Welfare Society and others [2012] UKSC 56, [2013] 2 A.C. 1. The Judge held (at [197) that, adopting the broad and eval…”