Graham Paterson Ltd and Another v Revenue and Customs: FTTTx 10 Jul 2012

FTTTx INCOME TAX – Seafarers’ earnings; ships; offshore installation; whether vessel offshore installation; Income Tax (Earnings and Pensions) Act 2003, Sections 378, 384 and 385. Income and Corporation Taxes Act 1988, Section 837C. Whether vessel ‘stationed’ – yes. Appeal dismissed.

Citations:

[2012] UKFTT 446 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings & Pensions) Act 2003 378 384 385, Income and Corporation Taxes Act 1988 837C

Income Tax

Updated: 09 November 2022; Ref: scu.466035