Consequential judgment after principle findings in litigation as to issues of liability and quantification arising from the alleged or established invalidity under EU law of various aspects of the UK legislation which governed the taxation of ‘portfolio dividends’ (i.e. dividends derived from holdings of less than 10% of the shares in the companies concerned) paid by companies resident either in the EU, or elsewhere in the world (‘third countries’), to corporate shareholders resident in the UK.
Henderson J
[2015] EWHC 118 (Ch)
Bailii
England and Wales
Corporation Tax, European, Litigation Practice
Updated: 27 December 2021; Ref: scu.541758
