In McQuillan v HMRC, shares with no dividend rights were held not to be part of a company’s ordinary share capital for entrepreneurs’ relief purposes. The FTT has considered whether HMRC had jurisdiction to issue an information notice to a taxpayer who was no longer UK resident. In X-Wind Power Ltd v HMRC, it was decided that the submission of an incorrect SEIS compliance statement meant that the company lost its qualifying SEIS status. The FTT held in Mabbutt v HMRC that an error in relation to the tax year cannot be cured by TMA 1970 s 114. The trustee of the EBT in Shah v Insafe International was held to have an obligation and power under the terms of the EBT to make the PAYE and NICs payments out of the trust funds.