[2010] UKFTT 349 (TC)

[The appeal against this decision is reported at [2011] BTC 1,788.]

Lady Mitting (Chairman)

Decision released 27 July 2010

Income tax – seafarers’ earnings deduction (SED) – appeal against closure notice and discovery assessments – taxpayer worked on multipurpose platform supply vessel – vessel fitted with accommodation units – vessel mainly used for provision of accommodation – vessel not ship but offshore installation – no entitlement to SED – taxpayer’s appeal dismissed – Income Tax (Earnings and Pensions) Act 2003, s. 378, 384, 385 – Income and Corporation Taxes Act 1988, s. 837


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