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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Graham Gouldson v HMRC [2011] UKUT 238 (TCC) (7 June 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/238.html
Cite as: [2011] BTC 1788, [2011] STC 1902, [2011] STI 1989, [2011] UKUT 238 (TCC)
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Graham Gouldson v HMRC [2011] UKUT 238 (TCC) (7 June 2011)


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
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