[2016] EWCA Civ 376

Court of Appeal (Civil Division)

[The appeal against this decision is reported at [2017] BTC 17.]

Lord Justice Lewison; Lord Justice Christopher Clarke; Lord Justice Sales

Judgment delivered on 19 April 2016

Procedure – Remedies – Whether double taxation and imputation has triggered incompatibility with EU law – Whether the taxation treatment of national and foreign dividends is correct – Recovery of advance corporation tax – Time-barring of claims.

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