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Decision Number: |
Spc 00679 |
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Appellant:
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Keith Wyn Torr, Capt William J G Mair, James Innes, Capt David B Hargrave and John Paul Buchanan |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Theodore O WALLACE
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Date Of Decision:
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14/01/2008 |
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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 – Seafarers – Foreign earnings deduction – Workover/support vessel for oil industry – Ship – Whether offshore installation within Offshore Installation and Pipeline Works (Management and Administration) Regs 1995 and ICTA 1988 s.837C(1) – Whether stationed when dynamically positioned – ICTA 1988 s.192A – ITEPA 2003 s.384 and 385 – Appeals dismissed |
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Decision(s) to Download:
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Spc00679.doc 
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