The BT Pension Scheme (Trustees of) v HM Revenue and Customs

The BT Pension Scheme (Trustees of) v HM Revenue and Customs

All Manninen claims and all FIDs claims except for 1997/98 are time-barred under s.43 TMA; the time-bar does not offend EU law principles of effectiveness or equivalence. The surviving FIDs claim for 1997/98 raises a question of EU law not acte clair and is referred to the ECJ. The Trustees are not entitled to...

Source-derived case information.

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
Statutory Tax Appeal / Court of Appeal Judgment on Appeals and Cross Appeals From Upper Tribunal
Outcome
Appeals dismissed except for FIDs claim for 1997/98, which is referred to the ECJ.
Legal Topics
Advance Corporation Tax, Foreign Income Dividends, Free Movement of Capital, Freedom of Establishment, Limitation Periods, Tax Credits, EU Law Remedies, Principle of Effectiveness, Principle of Equivalence
Tax Law European Union Law Advance Corporation Tax Foreign Income Dividends Free Movement of Capital Freedom of Establishment Limitation Periods Tax Credits +3 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

Statutory Tax Appeal / Court of Appeal Judgment on Appeals and Cross Appeals From Upper Tribunal

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 pursuit of entitlement to tax credits is time-barred under domestic law and if the time-bar itself offends EU law

Ratio Decidendi

All Manninen claims and all FIDs claims except for 1997/98 are time-barred under s.43 TMA; the time-bar does not offend EU law principles of effectiveness or equivalence. The surviving FIDs claim for 1997/98 raises a question of EU law not acte clair and is referred to the ECJ. The Trustees are not entitled to relief for other years.

Court Disposition

Appeals dismissed except for FIDs claim for 1997/98, which is referred to the ECJ.

Orders

  • All Manninen claims and FIDs claims except for 1997/98 remain dismissed as time-barred.
  • Reference to the ECJ on the surviving FIDs claim for 1997/98 regarding entitlement and remedy.