Section 1001 ITA 2007

Two Special Commissioners' decisions published in late 2007 and early 2008 and a decision of the First-Tier Tribunal (Tax) published in June 2009 provide useful guidance relating to the meaning of ‘offshore installation’ in the context of Seafarers' Earnings Deduction (SED). See EIM33110 for details concerning the case of CIR v Langley and EIM33111 for details relating to the case of Torr and Others v CIR.

Spowage and Others v CIR (TC00110)

This decision of the First-Tier Tribunal (Tax) was published on 18 June 2009.

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