Graham Vincent Gouldson v The Commissioners for HM Revenue and Customs: [2011] UKUT 238 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Barlow on 7 June 2011.

Read the full decision in Graham Vincent Gouldson v The Commissioners for HM Revenue and Customs: [2011] UKUT 238 (TCC).

INCOME TAX — seafarers’ earnings deductions — whether taxpayer employed on a “ship” or “offshore installation” — whether vessel in course of construction a “structure” — yes — taxpayer employed on an “offshore installation” — appeal dismissed.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.