High Court of Justice (Chancery Division).

[2012] UKUT 229 (TCC).

Mr Justice Mann.

Judgment delivered 27 March 2012.

Costs Order released 28 June 2012.

  The Upper Tribunal has upheld the First-tier Tribunal decision in Matthews (1); Sidwick(2) [2011] TC 00901 that two cruise ship entertainers were self-employed and therefore not entitled to the seafarers’ earnings deduction in s. 378 ITEPA 2003.

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