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Decision Number: |
TC 00901 |
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Appellant:
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Pete Matthews (1) Keith Sidwick (2) |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr John Avery Jones CBE
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Date Of Decision:
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29/12/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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EMPLOYMENT OR SELF-EMPLOYMENT – entertainers on cruise lines – whether seafarers’ earnings deduction applies – no – whether HMRC letter relating to a different person creates a legitimate expectation that the same treatment will apply – no – discovery assessment – whether valid – yes – appeals dismissed
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Decision(s) to Download:
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TC00901.doc 
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