TTM15000 – Background Material

Table of contents

Glossary

TTM15010Glossary of technical and shipping terms

Ships

TTM15020Tonnage
TTM15030Certification of ships

Shipping contracts

TTM15100Contracts of affreightment
TTM15110Bareboat charterparties
TTM15120Time charterparties
TTM15130Voyage charterparties
TTM15140Bills of lading
TTM15150Demurrage and despatch
TTM15170Worldscale

General shipping information

TTM15200Shipping organisations
TTM15210Liner conferences and pooling
TTM15220Marine insurance
TTM15230General average
TTM15240Brokers and agents for shipping companies: Types
TTM15250Brokers and agents for shipping companies: Appointment
TTM15260Brokers and agents for shipping companies: Commission

Seafarers (mariners)

TTM15300Income tax
TTM15310Residence and ordinary residence
TTM15320Resident and ordinarily resident in UK
TTM15330Resident, but not ordinarily resident, in UK
TTM15340Not resident in UK
TTM15350Foreign earnings deduction (FED)
TTM15360FED for seafarers on offshore installations
TTM15370FED for seafarers: Conditions
TTM15380Employers
TTM15390Double taxation agreements (DTAs)
TTM15400DTAs and offshore activities
TTM15410Inland Revenue offices
TTM15420Mariners: National Insurance contributions
TTM15430Mariners: Tax Bulletin article on offshore manning arrangements
TTM15440Pension schemes for seafarers



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