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European Union – Free movement of capital. The Court of Appeal, Civil Division, allowed, in part, an appeal by the Revenue and Customs Commissioners against two judgments regarding the tax treatment of dividends paid to United Kingdom companies on shares in foreign companies. The court upheld the judge's finding that European law required a tax credit for the higher of tax actually paid and the foreign nominal rate of tax of the dividend paying company capped at the UK corporation tax rate. The appeal succeeded regarding the pro rata arrangements for advance corporation tax payments.
European Union – Free movement of capital. The Court of Appeal, Civil Division, allowed, in part, an appeal by the Revenue and Customs Commissioners against two judgments regarding the tax treatment of dividends paid to United Kingdom companies on shares in foreign companies. The court upheld the judge's finding that European law required a tax credit for the higher of tax actually paid and the foreign nominal rate of tax of the dividend paying company capped at the UK corporation tax rate. The appeal succeeded regarding the pro rata arrangements for advance corporation tax payments.
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