The BT Pension Scheme (Trustees of) v HM Revenue and Customs [2015] EWCA Civ 713 (09 July 2015)

The BT Pension Scheme (Trustees of) v HM Revenue and Customs [2015] EWCA Civ 713 (09 July 2015)

The Court held that all Manninen claims and FIDs claims except for the 1997/1998 tax year were time-barred under domestic law, and that the limitation did not infringe EU rights. The surviving FIDs claim for 1997/1998 raises a question of EU law not acte clair and requires reference to the ECJ. The Court found that...

Source-derived case information.

Citation
[2015] EWCA Civ 713
Parties
Appellant/respondent: The Trustees of the BT Pension Scheme; Respondent/appellant: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 July 2015
Procedural Posture
Appeal / Court of Appeal (civil Division) Judgment on Appeal From Upper Tribunal (tax and Chancery Chamber)
Outcome
Appeal dismissed except for FIDs claim for 1997/1998 tax year, which is referred to the ECJ.
Legal Topics
Tax Credits, Dividend Taxation, Freedom of Movement of Capital, Freedom of Establishment, Limitation Periods, Restitution, Damages, EU Law Infringement
Tax Law European Union Law Tax Credits Dividend Taxation Freedom of Movement of Capital Freedom of Establishment Limitation Periods Restitution +2 more

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Summary, issues, holding and outcome

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Parties

The Trustees of the BT Pension Scheme

Appellant/respondent

The Commissioners for Her Majesty's Revenue and Customs

Respondent/appellant

Procedural Posture

Appeal / Court of Appeal (civil Division) Judgment on Appeal From Upper Tribunal (tax and Chancery Chamber)

Legal Issues

  1. 1 Whether the non-availability of payable tax credits in relation to FIDs infringed the Trustees' EU right to free movement of capital
  2. 2 Whether the non-availability of payable tax credits in relation to foreign dividends infringed the Trustees' EU rights
  3. 3 Whether the Trustees' entitlement to payment of tax credits is time-barred

Ratio Decidendi

The Court held that all Manninen claims and FIDs claims except for the 1997/1998 tax year were time-barred under domestic law, and that the limitation did not infringe EU rights. The surviving FIDs claim for 1997/1998 raises a question of EU law not acte clair and requires reference to the ECJ. The Court found that ECJ jurisprudence does not clearly resolve whether the Trustees' EU rights were infringed by the FIDs regime or whether piggybacking is permissible in this context.

Court Disposition

Appeal dismissed except for FIDs claim for 1997/1998 tax year, which is referred to the ECJ.

Orders

  • Reference to the ECJ on the FIDs claim for 1997/1998 tax year
  • All other claims dismissed as time-barred