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 .

INCOME TAX 鈥� seafarers鈥� earnings deductions 鈥� whether taxpayer employed on a 鈥渟hip鈥� or 鈥渙ffshore installation鈥� 鈥� whether vessel in course of construction a 鈥渟tructure鈥� 鈥� yes 鈥� taxpayer employed on an 鈥渙ffshore installation鈥� 鈥� appeal dismissed.

Updates to this page

Published 1 December 2016