Source: All England Reporter
Publisher Citation: [2014] All ER (D) 109 (Jan)
Neutral Citation: [2014] EWCA Civ 23
Court: Court of Appeal, Civil Division

Lord Justice Longmore, Lord Justice Lewison and Lord Justice Briggs

Representation 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.
Judgment Dates: 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 - , - , .

The Case

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.

Practice Areas

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