Source: All England Reporter
Publisher Citation: [2005] All ER (D) 244 (Nov)
Court: Chancery Division
Judge:

Park J

Representation Peter Whiteman QC (instructed by McGrigors) for the claimants.
  Gerald Barling QC and David Ewart (instructed by the Solicitor of Revenue and Customs) for the Revenue.
Judgment Dates: 18 November 2005

Catchwords

Tax - Tax credits - Foreign income dividends - Whether domestic law contrary to Community law - Whether reference to Europe appropriate.

The Case

The court declined to make a reference to the Court of Justice of the European Communities at the present stage of the proceedings, which concerned foreign income dividends.

Practice Areas

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