United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Trustees of the BT Pension Scheme HMRC FTC/91 & 92/2011 [2013] UKUT 105 (TCC) (28 February 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/105.html
Cite as: [2013] UKUT 105 (TCC)

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The Trustees of the BT Pension Scheme HMRC FTC/91 & 92/2011 [2013] UKUT 105 (TCC) (28 February 2013)

"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 Ma105inen (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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