– see also Dividends

Compatibility of UK provisions with EU law

Case Law – Johnston Publishing (North) Ltd v Revenue and Customs Commissioners. [2008] BTC 443 ; Revenue and Customs Commissioners v GKN Group. [2012] BTC 35 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2010] BTC 265 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2012] BTC 312 ; Trustees of the BT Pension Scheme & Ors v Revenue and Customs Commissioners. [2006] BTC 469

Dividends received from companies resident in another member state or non-member country

Case Law – Evonik Degussa UK Holdings Ltd & Ors v Revenue and Customs Commissioners [2016] BTC 4 ; Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2015] BTC 3

Generally

Legislation/Regulatory – F(No. 2)A97 s. 36, Sch. 6, para. 22

Tax credit, infringement of taxpayer's rights under EU law

Case Law – Trustees of the BT Pension Scheme v Revenue and Customs Commissioners. [2013] BTC 1,656