|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 244 (Nov)|
|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|
Tax - Tax credits - Foreign income dividends - Whether domestic law contrary to Community law - Whether reference to Europe appropriate.