Novasoft Ltd v Revenue & Customs [2010] UKFTT 150 (TC) (06 April 2010)

Novasoft Ltd v Revenue & Customs [2010] UKFTT 150 (TC) (06 April 2010)

The overall picture painted by the facts and contractual arrangements is one of self-employment, not employment, under the notional contract between Mr Brajkovic and Avecia. The IR35 legislation does not apply to Novasoft Limited for the relevant tax years.

Source-derived case information.

Citation
[2010] UKFTT 150
Parties
Appellant: Novasoft Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 April 2010
Procedural Posture
Income Tax and NIC Appeal (ir35/intermediaries Legislation) / First Tier Tribunal Decision
Outcome
Appeal allowed in full
Legal Topics
IR35, Personal Service Companies, Employment Status, Income Tax, National Insurance Contributions
Tax Law Employment Law IR35 Personal Service Companies Employment Status Income Tax National Insurance Contributions

Source-derived case record

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Parties

Novasoft Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax and NIC Appeal (ir35/intermediaries Legislation) / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the IR35/intermediaries legislation applies to Novasoft Limited for the relevant tax years
  2. 2 Whether the notional contract between Mr Brajkovic and Avecia would be one of employment or self-employment

Ratio Decidendi

The overall picture painted by the facts and contractual arrangements is one of self-employment, not employment, under the notional contract between Mr Brajkovic and Avecia. The IR35 legislation does not apply to Novasoft Limited for the relevant tax years.

Court Disposition

Appeal allowed in full

Orders

  • Assessments and decisions under IR35/intermediaries legislation for the period 6 April 2000 to 13 December 2002 are set aside.