Clark (Inspector of Taxes) v Oceanic Contractors Inc [1982] UKHL TC_56_183 (16 December 1982)
Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 A foreign company which was not resident in, but maintained places of business within the United Kingdom, engaged personnel (United Kingdom residents and others) to work on barges and other vessels in the United Kingdom sector and other sectors of the North Sea. The employees were paid in U.S. dollars by cheques drawn in Brussels on a New York bank account. Cheques might be (a) deposited in a bank designated by the employee, (b) seat to any person designated by the employee or (c) delivered to the employee himself on his barge or vessel.
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