Foreign income dividends
– 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