Matthews and Another v Revenue and Customs: FTTTx 29 Dec 2010

FTTTx EMPLOYMENT OR SELF-EMPLOYMENT – entertainers on cruise lines – whether seafarers’ earnings deduction applies – no – whether HMRC letter relating to a different person creates a legitimate expectation that the same treatment will apply – no – discovery assessment – whether valid – yes – appeals dismissed

Citations:

[2011] UKFTT 24 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 May 2022; Ref: scu.428214