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Leonard v Blanchard (Inspector of Taxes): CA 16 Feb 1993

The court gave guidance on how an airline pilot whose earnings were in part obtained from services overseas should be taxed. The calculation should be made by calculating a ratio of earning days within the UK to those outside with a denominator of 365. Earnings for days when he was not working could not be treated as foreign earnings, and the exemption provided for this purpose should be read narrowly.

Citations:

Times 16-Feb-1993

Statutes:

Income and Corporation Taxes Act 1988, Apportionment Act 1870

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.83027

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