DR A N BRICE; MR T H K EVERETT

Decision released 30 January 2000

Income tax - Schedule E - Claim to foreign earnings deduction - Taxpayer employed on mobile offshore drilling unit - Whether taxpayer employed as seafarer - Whether mobile offshore drilling unit on which he was employed was a ship - Income and Corporation Taxes Act 1988 s 193, sch 12 para 3(2A)

HEADNOTE

The issue was whether an oil rig worker was entitled to foreign earnings deduction (FED) from emoluments from ‘employment as a seafarer’ in the year 1995–96 under ICTA 1988, s. 193(1) and Sch. 12, para. 3(2A).

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