UK Tax News - Issue 11 (2019)

Topics include:

• FTT finds nominal value of shares is relevant measure for “ordinary share capital” for entrepreneurs’ relief;
• FTT emphasises complex nature of employment status enquiry;
• Brexit SIs made dealing with social security rules;
• UT finds challenges to accelerated payment notices must be by way of judicial review;
• UT considers calculation methodology for claims for overpaid VAT;
• Regulations made to allow stamping by other methods;
• Further Brexit SI made to correct deficiencies