Jensal Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Personal service companies (IR 35)) [2018] UKFTT 271 (TC) (16 May 2018)

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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] STI 1563, [2018] SFTD 1176, [2018] UKFTT 271 (TC)

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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

PDF Copy: [2018] UKFTT 271 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06501.html

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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] STI 1563, [2018] SFTD 1176, [2018] UKFTT 271 (TC)