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:
Statutes:
Income and Corporation Taxes Act 1988 790
Jurisdiction:
England and Wales
Corporation Tax
Updated: 20 November 2022; Ref: scu.516970