||All England Reporter
|| All ER (D) 109 (Jan)
|| EWCA Civ 23
||Court of Appeal, Civil Division
Lord Justice Longmore, Lord Justice Lewison and Lord Justice Briggs
||Malcolm Gammie QC and Conrad McDonnell (instructed by Pinsent Masons LLP) for the taxpayer.
||Rupert Baldry QC and James Rivett (instructed by HMRC Solicitor's Office) for the Revenue.
||17 January 2014
Corporation tax - Advance corporation tax - Repayment of sums not due - Foreign income dividend - Trustees of exempt approved staff pension scheme claiming tax credits payable in respect of foreign investment dividends - Upper Tribunal (Tax and Chancery Chamber) finding many of trustee's claims being time-barred - Whether claim being required to become entitled to tax credit - Whether such a claim was a claim for relief - Whether claim having been made on basis of exempt approved scheme status - , - , .
Corporation tax Advance corporation tax. The taxpayer had sought payment of tax credits in respect of foreign dividends it had received. The First-tier Tribunal (Tax and Chancery Chamber) and Upper Tribunal both found many of those claims were time-barred by virtue of s43 of the . The Court of Appeal, Civil Division, dismissed the taxpayer's appeal and held that a taxpayer was entitled to the set off or payment referred to in of the Income and Corporation Taxes Act 1988 if, but only if, he made a claim. Such a claim to a tax credit was a claim for relief and so s43 of the 1970 Act applied to such a claim.
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