Workers on North Sea drilling rigs which were capable of being moved, claimed relief as seafarers, since they were employed on a ship. The first instance court said the rigs were not ships. They appealed.
Held: The word ‘ship’ is an ordinary English word, and its meaning is one of fact not law. Accordingly the judge had not been free to substitute his own interpretation unless their decision had been unreasonable.
Judges:
Mr Justice Carnwath, Lord Justice Robert Walker, Lord Justice Longmore
Citations:
Gazette 31-Aug-2001, Times 02-Oct-2001
Statutes:
Income and Corporation Taxes Act 1988 Sch 12 para 3(2A)
Jurisdiction:
England and Wales
Citing:
Appeal from – Clarke (Inspector of Taxes) v Perks; MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another ChD 3-May-2000
The relief of foreign earnings given to those working as seafarers, did not apply to those working on a jack-up drilling rig with floating hull, and retractable legs., since this was not a ship. Being a seafarer involved the performance of duties on . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Income Tax
Updated: 12 April 2022; Ref: scu.159902