Coal Staff Superannuation Scheme Trustees Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0137 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 April 2017.

Read the full decision in Coal Staff Superannuation Scheme Trustees Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0137 (TCC) .

Withholding tax for manufactured overseas dividends in stock lending transactions – issue whether tax contravenes Article 63 TFEU and whether it is justified – proposed reference to the CJEU before substantive appeal – Art 267, Treaty on the Functioning of the European Union – forthcoming exit of UK from the EU - whether questions of EU law should be referred to the CJEU – principles to be applied – decision not to refer.

Published 27 April 2017