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R Jordan

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I See No Ships - The fight over whether or not a jack-up rig is a ship or not continues, as T M Thomas and A R Jordan explain

 

In two perceptive articles in Taxation (17 February 1994, 'Seafarers: Life on the Ocean Wave' at page 421, and 16 May 1996, 'Seafarers Revisited' at page 175) Gary Axe considered, at length, the effect of 100 per cent foreign earnings deduction on seafarers in general and oil rig workers in particular. In the later article, Gary Axe gave considerable thought to what constituted a ship.

 

28 March 2001
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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