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Decision Number: |
TC 00110 |
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Appellant:
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David Spowage, Alexander Finlayson, Michael Allan and Brian Eley |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
J Gordon REID QC
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Date Of Decision:
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18/06/2009 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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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)&(d) & (2)(d)&(e)
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Decision(s) to Download:
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TC00110.doc 
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