14 Jun 2011 [2011] UKFTT 392 (TC), FTT (Sir Stephen Oliver QC, Julian Ghosh QC)
28 Feb 2013 [2013] UKUT 105 (TCC); [2013] STC 1781; [2013] 2 CMLR 38, UT (Warren J, Judge Timothy Herrington)
17 Jan 2014 [2014] EWCA Civ 23; [2014] STC 1156; [2014] CN 19, CA (Longmore, Lewison, Briggs LJJ)
09 Jul 2015 [2015] EWCA Civ 713; [2016] STC 66; [2015] CN 1224, CA (Patten, Briggs LJJ, Sir Colin Rimer)
08 Dec 2015 Permission to appeal to Supreme Court refused
REVENUE — Corporation tax — Advance corporation tax — Shareholders in receipt of dividends funded out of foreign source paid by resident companies — Resident companies electing to treat foreign-sourced dividends as foreign income dividends — Shareholders not entitled to tax credit — Whether foreign income dividend regime in breach of European Union law
[2013] UKUT 105 (TCC); [2013] STC 1781; [2013] 2 CMLR 38, UT
REVENUE — Income tax — Tax credits — Claim for tax credits by trustee of pension scheme — Whether constituting “claim for relief” so as to be subject to six-year time limit — Taxes Management Act 1970, ss 41(1), 43(1) — Income and Corporation Taxes Act 1988, s 231
[2014] EWCA Civ 23; [2014] STC 1156; [2014] CN 19, CA
REVENUE — Corporation tax — Advance corporation tax — Shareholders in receipt of dividends funded out of foreign source paid by resident companies — Resident companies electing to treat foreign-sourced dividends as foreign income dividends — Shareholders not entitled to tax credit — Whether foreign income dividend regime in breach of European Union law — Income and Corporation Taxes Act 1988, s 231
[2015] EWCA Civ 713; [2016] STC 66; [2015] CN 1224, CA
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2011] UKFTT 392 (TC), FTT
Decision of the First-tier Tribunal affirmed
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2013] UKUT 105 (TCC); [2013] STC 1781; [2013] 2 CMLR 38, UT
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2013] UKUT 105 (TCC); [2013] STC 1781; [2013] 2 CMLR 38, UT
Decision of the Upper Tribunal affirmed
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2014] EWCA Civ 23; [2014] STC 1156; [2014] CN 19, CA
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2013] UKUT 105 (TCC); [2013] STC 1781; [2013] 2 CMLR 38, UT
Decision of the Upper Tribunal affirmed
Trustees of the BT Pension Scheme v Revenue and Customs Comrs [2015] EWCA Civ 713; [2016] STC 66; [2015] CN 1224, CA
To cancel your subscription, please click the Cancel subscription button below and we will process your request as soon as possible.
We use cookies on this website, you can read our Privacy and Cookies Policy. To use website as intended please Accept Cookies