Gouldson v Revenue and Customs: FTTTx 27 Jul 2010 dls 3 years ago FTTGc Seafarers’ Earnings Deduction – whether Appellant’s vessel was an offshore installation – yes – no entitlement to SED – appeal dismissed Citations: [2010] UKFTT 349 (TC) Links: Bailii Income Tax Updated: 23 August 2022; Ref: scu.422311