Palmer v. Revenue And Customs [2006] ScotCS CSIH_8 (16 February 2006)

Palmer v. Revenue And Customs [2006] ScotCS CSIH_8 (16 February 2006)

The vessels on which Mr Palmer served were properly classified as 'offshore installations' used for the purpose of exploitation or exploration with a view to exploitation of mineral resources by means of a well, and thus excluded from the definition of 'ship' under section 192A. The General Commissioners were entitled to reach this conclusion on the evidence.

Citation
[2006] ScotCS CSIH_8
Parties
Appellant: Ben R. Palmer; Respondents: The Commissioners of Her Majesty's Revenue and Customs
Jurisdiction
Scotland
Judgment Date
16 February 2006
Procedural Posture
Appeal / Court of Session, Extra Division, Inner House
Outcome
Appeal dismissed
Legal Topics
Income Tax Relief for Seafarers, Definition of 'ship' and 'offshore Installation', Interpretation of Income and Corporation Taxes Act 1988 Section 192 a, Application of Mineral Workings (offshore Installations) Act 1971
Tax Law Maritime Law Income Tax Relief for Seafarers Definition of 'ship' and 'offshore Installation' Interpretation of Income and Corporation Taxes Act 1988 Section 192 a Application of Mineral Workings (offshore Installations) Act 1971

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 9 Party arguments 2
Sign in to unlock

Parties

Ben R. Palmer

Appellant

The Commissioners of Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Appeal / Court of Session, Extra Division, Inner House

Legal Issues

  1. 1 Whether the vessels on which Mr Palmer served qualified as 'ships' or 'offshore installations' under section 192A of the Income and Corporation Taxes Act 1988, as amended
  2. 2 Whether Mr Palmer was entitled to income tax relief as a seafarer for the relevant assessment years

Ratio Decidendi

The vessels on which Mr Palmer served were properly classified as 'offshore installations' used for the purpose of exploitation or exploration with a view to exploitation of mineral resources by means of a well, and thus excluded from the definition of 'ship' under section 192A. The General Commissioners were entitled to reach this conclusion on the evidence.

Court Disposition

Appeal dismissed

Orders

  • Questions 1 and 2(a) answered in the affirmative
  • No need to answer Question 2(b)