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Dividends from European subsidiaries

The High Court has ruled (for BAT) that it is unlawful for the UK to tax dividends from subsidiaries in other EU countries. The time limit for back claims is not yet clear, it has been referred to the ECJ. However if you may be affected you should review the position and at least lodge a provisional claim.



Date: 10th December, 2008
Author: Cathy Corns


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