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Szymusik v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Mar 2020

Income Tax -appeal against closure notices and s 29 TMA assessments:
(1) s 15 ITTOIA duties of employment as a diver in UK waters treated as a trade – did s15 take priority over the seafarer’s earnings deduction in section 378 ITEPA ;
(2) meaning of ‘seafarer’ in s 378 – did a diver work ‘on’ a ship – was the vessel a ship or an offshore installation within s 1001 ITA ; and
(3) Did Regulation 185 PAYE Regs apply to the self assessment calculation under s 9(1)(b) TMA as it applied to the determination of tax payable under s 59B TMA

Citations:

[2020] UKFTT 154 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 November 2022; Ref: scu.650697

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