FTTTx Income Tax – Foreign Earnings deduction for Seafarers – Whether a vessel, accepted to be a ship on ordinary principles was an ‘offshore installation’ such that it was precluded from being classed as a ‘ship’, with the result that employees engaged on it were not entitled to the Foreign Earnings Deduction for Seafarers under s.192A ICTA 1988, and s.378 ITEPA 2003 – Appeal dismissed.
Citations:
[2010] UKFTT 373 (TC)
Links:
Statutes:
Income and Corporation Taxes Act 1988 192A
Jurisdiction:
England and Wales
Income Tax
Updated: 23 August 2022; Ref: scu.422370