[2018] UKFTT 0271 (TC)

Judge Jennifer Dean

Decision released 16 May 2018

Income tax and National insurance – Intermediaries legislation – IR35 – ITEPA 2003, s. 48–61 – Personal service company – Contract for services or contract of service – Appeal allowed.

  The First-Tier Tribunal (FTT) found that in the IR35 appeal the relationship was consistent with a contract for services not a contract of service.


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