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Right to recover overpaid UK tax in respect of non-UK-source intercompany dividends (The Claimants listed in Class 8 of the Group Register of the CFC & Dividend GLO v HMRC)

Right to recover overpaid UK tax in respect of non-UK-source intercompany dividends (The Claimants listed in Class 8 of the Group Register of the CFC & Dividend GLO v HMRC)
Published on: 28 February 2019
Published by: LexisPSL
  • Right to recover overpaid UK tax in respect of non-UK-source intercompany dividends (The Claimants listed in Class 8 of the Group Register of the CFC & Dividend GLO v HMRC)
  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?
  • Case details

Article summary

Tax analysis: Recovery of overpaid corporation Tax—whether procedures for recovering overpaid UK corporation tax and claiming foreign tax credits in respect of non-UK-source dividends were consistent with EU law principles that financial remedies provided by Member States for breaches of EU law must satisfy the principles of ‘equivalence’ and ‘effectiveness.’ or take a trial to read the full analysis.

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