Search Results for: Income and Corporation Taxes Act 1988 192A

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Wright and Another v Revenue and Customs: FTTTx 11 Aug 2010

FTTTx Income Tax – Foreign Earnings deduction for Seafarers – Whether a vessel, accepted to be a ship on ordinary principles was an ‘offshore installation’ such that it was precluded from being classed as a ‘ship’, with the result that employees engaged on it were not entitled to the Foreign Earnings Deduction for Seafarers under … Continue reading Wright and Another v Revenue and Customs: FTTTx 11 Aug 2010

Spowage and Others v Revenue and Customs: FTTTx 18 Jun 2009

FTTTx Seafarers’ earnings; ship; offshore installation; whether vessels offshore installations; Mineral Workings (Offshore Installations) Act 1971 sections 1 and 12; Income and Corporation Taxes Act 1988 section 192A, 837C; Income Tax (Earnings and Pensions) Act 2003 sections 378-385; Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995, regulation 3(1)(a)(c)and(d) and (2)(d)and(e) Citations: [2009] UKFTT … Continue reading Spowage and Others v Revenue and Customs: FTTTx 18 Jun 2009