Ben R Palmer v The Commissioners of Her Majesty’s Revenue and Customs - income tax relied for seamen - Scottish Court of Session 16.02.206

Mr Palmer claimed tax relief under Taxes Act 1988 s.192A in respect of employment as a seafarer on a "ship" wholly/partly outside the UK. The definition of ship expressly excludes "offshore installations". The General Dommissioners ruled against Mr Palmer on the basis that he was working on an "offshore installation".

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