[2005] EWHC 3088 (Ch).

Chancery Division.

Park J.

Judgment delivered 18 November 2005.

Corporation tax – Loss relief – Tax credits – Foreign income dividends – Issue as to compatibility of UK provisions with Community law – Whether questions of jurisdiction and limitation purely domestic issues for national courts – Whether reference should be made to European Court of Justice.

  This was an application to the High Court to refer questions to the European Court of Justice (ECJ) as to whether the UK law on foreign income dividends (FIDs) was contrary to Community law.

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