UTTC TAX CREDIT – Foreign income dividends – Claim by Trustees of exempt approved pension scheme – FIDS received from UK resident companies – ICTA 1988 s.231 TAX CREDIT – Cross-border dividends – Claims for tax credits based on ECJ decision in Manninen (Case C-319/0)2 – ICTA 1988 s.231 LIMITATIONS – Tax credit claims – Whether out of time – TMA s.43(1)
Citations:
[2013] UKUT 105 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 06 February 2022; Ref: scu.509172