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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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