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 .
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).
Published 1 December 2016