Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

PERKS v. CLARK SAME v. MACLEOD NEWRICK AND ANOTHER v. GUILD [2001] EWCA Civ 1228

[2001] 2 Lloyd's Rep. 431

COURT OF APPEAL

Before Lord Justice Robert Walker, Lord Justice Longmore and Mr. Justice Carnwath

Taxation - Seafarers’ emoluments - Definition of ship - Seafarers employed on jack-up rigs - Whether jack-up rigs ships for purposes of Income and Corporation Taxes Act, 1988 - Whether seafarers liable to income tax on emoluments - Applicability of definition in Merchant Shipping Act, 1894.

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