Trying to use the tabbed file feature in TeXShop I put 
% !TEX TS-program = pdflatexmk
% !TEX useTabsWithFiles
% !TEX tabbedFile{~/content/1-Theory.tex}(Kap1)
in my TeX-File, restarting, but nothing happens. If I use
% !TEX TS-program = pdflatexmk
% !TEX useTabs
everything works fine. 
Ulrich