The Prudential Assurance Company Ltd and Another v Revenue and Customs: ChD 24 Oct 2013
Section 790 of the 1988 Act should be construed to accord with European law so far as necessary to allow for the grant of tax credits for foreign dividends. Judges: Henderson J Citations: [2013] EWHC 3249 (Ch), [2013] WLR(D) 411, [2013] BTC 751, [2014] 2 CMLR 10, [2014] STC 1236, [2013] STI 3391 Links: Bailii, … Continue reading The Prudential Assurance Company Ltd and Another v Revenue and Customs: ChD 24 Oct 2013