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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, WLRD

Statutes:

Income and Corporation Taxes Act 1988 790

Jurisdiction:

England and Wales

Corporation Tax

Updated: 20 November 2022; Ref: scu.516970

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