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Spowage and Others v Revenue and Customs: FTTTx 18 Jun 2009

FTTTx Seafarers’ earnings; ship; offshore installation; whether vessels offshore installations; Mineral Workings (Offshore Installations) Act 1971 sections 1 and 12; Income and Corporation Taxes Act 1988 section 192A, 837C; Income Tax (Earnings and Pensions) Act 2003 sections 378-385; Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995, regulation 3(1)(a)(c)and(d) and (2)(d)and(e)

Citations:

[2009] UKFTT 142 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 August 2022; Ref: scu.373694

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