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JOHN NEWTH considers the decision in Novasoft Ltd
KEY POINTS
- Taxpayer ignored initial advice that he had a weak case.
- What is a notional contract of employment?
- Consideration of the badges of self-employment.
- The overall effect is important.
- Substitution could have been a sticking point.
In a recent employment status case the First-tier Tax Tribunal determined that the affairs of Novasoft Ltd (TC456) did not come within the intermediaries legislation in FA 2000 s 60 and Sch 12 known as IR35 during the years under review.
Background
Mr Novak Brajkovic is an information technology (IT) analyst and programmer. In February 1997 the company Novasoft was incorporated and was owned 75% by Mr Brajkovic and 25% by his wife.
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