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Trustees of the BT Pension Scheme v CRC, Court of Appeal, 9 July 2015
In the latest instalment of the long running saga concerning the Trustees of the BT Pension Scheme appeal against HMRC’s refusal to allow their claims for tax credits on foreign income dividends on the ground that they were time barred, the Court of Appeal upheld the decisions of the First-tier Tribunal and the Upper Tribunal that the trustees are out of time for all years except 1997/98.
On the claim that was not time barred, the court referred a question of EU law to the Court of Justice of the EU.
