The Trustees of The BT Pension Scheme v The Commissioners for HM Revenue and Customs: [2013] UKUT 0105 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Herrington on 28 February 2013.

Read the full decision in The Trustees of The BT Pension Scheme v The Commissioners for HM Revenue and Customs: [2013] UKUT 0105 (TCC).

TAX CREDIT – Foreign income dividends – Claim by Trustees of exempt approved pension scheme – FIDS received from UK resident companies – ICTA 1988 s.231 TAX CREDIT – Cross-border dividends – Claims for tax credits based on ECJ decision in Manninen (Case C-319/0)2 – ICTA 1988 s.231 LIMITATIONS – Tax credit claims – Whether out of time – TMA s.43(1).

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