Jensal Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2018] UKFTT 271 (TC)
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
Cited in 1 later judgment