皇冠体育app Trustees of 皇冠体育app BT Pension Scheme v 皇冠体育app 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.
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TAX CREDIT 鈥� Foreign income dividends 鈥� Claim by Trustees of exempt approved pension scheme 鈥� FIDS received from UK resident companies 鈥� ICTA 1988 s.231 TAX CREDIT 鈥� Cross-border dividends 鈥� Claims for tax credits based on ECJ decision in Manninen (Case C-319/0)2 鈥� ICTA 1988 s.231 LIMITATIONS 鈥� Tax credit claims 鈥� Whether out of time 鈥� TMA s.43(1).
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Published 1 December 2016