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-319/02) – ICTA 1988 s.231
LIMITATION – Tax credit claims – Whether out of time – TMA ss.28A(3) and 42 – Limitation Act 1970 s.32(1)(c)
Citations:
[2011] UKFTT 392 (TC), [2012] SFTD 107, [2011] STI 2406
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 January 2022; Ref: scu.449587