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Decision Number: TC 07045
Appellant: Albatel Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jennifer DEAN
Date Of Decision: 16/03/2019
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
Decision(s) to Download: TC07045.pdf TC07045.pdf