Green v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 390 (TC) (17 June 2019)
s15 ITTOIA 2005 does not permit employment income of a diver to be treated as trading income of a partnership; the appellant was an employee of Subsea 7, not self-employed, and the income was not partnership income for tax purposes.
- Citation
- [2019] UKFTT 390
- Parties
- Appellant: David Green; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 17 June 2019
- Procedural Posture
- Income Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax Treatment of Divers, Employment Vs Self Employment, Partnership Income Attribution, Interpretation of S15 ITTOIA 2005
Case Brief
Summary, issues, holding and outcome
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Parties
David Green
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Legal Issues
- 1 Whether s15 ITTOIA 2005 allows employment income of a diver to be treated as trading income of a partnership
- 2 Whether the appellant was self-employed or an employee
- 3 Whether a partnership existed and could receive the income
Ratio Decidendi
s15 ITTOIA 2005 does not permit employment income of a diver to be treated as trading income of a partnership; the appellant was an employee of Subsea 7, not self-employed, and the income was not partnership income for tax purposes.
Court Disposition
Appeal dismissed
Orders
- The closure notice for the tax year 2012/13 in the amount of £15,060.29 is upheld.
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