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

The notional contract between Mr Brajkovic and Avecia, evaluated in light of all relevant factors, would have been one of self-employment, not employment; therefore, IR35 legislation does not apply to Novasoft Ltd for the period in dispute.

Source-derived case information.

Citation: [2010] UKFTT 150 (TC)
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/corporation Tax Appeal / First Tier Tribunal Decision
Outcome: Appeal allowed in full
Legal Topics: IR35, Personal Service Companies, Intermediaries Legislation, Employment Status

Tax Law Employment Law IR35 Personal Service Companies Intermediaries Legislation Employment Status

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Full judgment text Downloadable case file Legal principles 4 Authorities cited 17 Party arguments 2 Amounts and remedies 1

Parties

Novasoft Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal Decision

Legal Issues

1 Applicability of IR35 legislation to Novasoft Ltd for tax years in dispute
2 Whether the notional contract between Mr Brajkovic and Avecia would be one of employment or self-employment

Ratio Decidendi

Court Disposition

Appeal allowed in full

Orders

Assessments and decisions under IR35 legislation for period 6 April 2000 to 13 December 2002 are set aside
No PAYE or NIC liability arises under IR35 for Novasoft Ltd for the period in dispute

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