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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016