Treaty between the United Kingdom and Switzerland – UK Court of Appeal decides on non-discrimination relief
On 21 February 2007, the UK Court of Appeal gave judgment in the case of Revenue and Customs v UBS AG [2007] EWCA 119 concerning the claim of the UK branch of a Swiss resident company under section 243 Income and Corporation Taxes Act 1988 (ICTA) to payment of a sum equal to the tax credit on UK dividends received by the branch. The facts are as stated in the report of the decision …
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