Gouldson v HM Revenue and Customs: UTTC 7 Jun 2011

INCOME TAX – seafarers’ earnings deductions – whether taxpayer employed on a ‘ship’ or ‘offshore installation’ – whether vessel in course of construction a ‘structure’ – yes – taxpayer employed on an ‘offshore installation’ – appeal dismissed

Citations:

[2011] UKUT 238 (TCC), [2011] STC 1902, [2011] STI 1989, [2011] BTC 1788

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.441764