Clarke (Inspector of Taxes) v Perks; MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another: ChD 3 May 2000

The relief of foreign earnings given to those working as seafarers, did not apply to those working on a jack-up drilling rig with floating hull, and retractable legs., since this was not a ship. Being a seafarer involved the performance of duties on a ship. Definition in other acts suggested a vessel used in navigation. These rigs were without propulsion. Other decisions indicated the need for it to be used for navigation.


Times 03-May-2000, Gazette 11-May-2000


Income and Corporation Taxes Act 1988 193 Sch 12

Cited by:

Appeal fromPerks and Others v Clark and Others CA 27-Jul-2001
Workers on North Sea drilling rigs which were capable of being moved, claimed relief as seafarers, since they were employed on a ship. The first instance court said the rigs were not ships. They appealed.
Held: The word ‘ship’ is an ordinary . .
Lists of cited by and citing cases may be incomplete.

Transport, Income Tax

Updated: 19 May 2022; Ref: scu.79200