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European Union – Free movement. The Court of Appeal, Civil Division, dismissed an appeal by the trustees of the BT Pension Scheme, against the decision of the Upper Tribunal (Tax and Chancery Chamber) that its claim for tax credits in relation to dividend income received from foreign companies and, save in relation to a certain period, its claim for dividends paid by an English resident company which it elected to attribute to income received by it from foreign subsidiaries, were time-barred. However, it held that those claims which were not time-barred raised a question of EU law regarding the EU principle of free movement of capital, which ought to be referred to the Court of Justice of the European Union.
European Union – Free movement. The Court of Appeal, Civil Division, dismissed an appeal by the trustees of the BT Pension Scheme, against the decision of the Upper Tribunal (Tax and Chancery Chamber) that its claim for tax credits in relation to dividend income received from foreign companies and, save in relation to a certain period, its claim for dividends paid by an English resident company which it elected to attribute to income received by it from foreign subsidiaries, were time-barred. However, it held that those claims which were not time-barred raised a question of EU law regarding the EU principle of free movement of capital, which ought to be referred to the Court of Justice of the European Union.
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