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:  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.
Release date: 7 June 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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