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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs [2017] UKUT 137 (TCC) (26 April 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/137.html
Cite as: [2017] STC 1064, [2017] BTC 514, [2017] UKUT 137 (TCC), [2017] STI 1120
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Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs [2017] UKUT 137 (TCC) (26 April 2017)
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
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