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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Jensal Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2018] UKFTT 271 (TC) (16 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06501.html
Cite as: [2018] SFTD 1176, [2018] UKFTT 271 (TC), [2018] STI 1563
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| Decision Number: | TC 06501 |
| Appellant: | Jensal Software Limited |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jennifer DEAN |
| Date Of Decision: | 16/05/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Personal service companies (IR 35) |
| Notes: | INCOME TAX AND NATIONAL INSURANCE - intermediaries legislation - IR35 - sections 48-61 ITEPA 2003 - personal service company - contract for services or contract of service - appeal allowed |