SCIT National Insurance Contributions; secondary contributor; mariner; whether member of crew of ship or vessel; foreign employer; commercial purpose of arrangements; host employer; agency rules; offshore installations; Floating Production Storage offload Facility (FPSO); whether ship or vessel; whether on voyage; Social Security Contributions and Benefits Act 1992 ; Social Security (Categorisation of Earners ) Regulations 1978; Social Security (Contributions) Regulations 2001
Judges:
Gordon Reid QC
Citations:
[2009] UKSPC SPC00731
Links:
Taxes – Other
Updated: 03 August 2022; Ref: scu.373746