In a recent ruling, the England and Wales Court of Appeal issued a decision concerning the time limits for making foreign income dividend (FID) claims and “Manninen claims” in a test case for the FID and Tax Credit Group Litigation.
The Court of Appeal rejected a pension regime’s UK domestic legislation-based arguments to support the fact that claims had been made in time and according to the court’s decision the number of EU law-based points that would need to be considered will not be reduced, as the claimants had hoped.
Now, the Court of Appeal will need to consider the other EU law-based arguments on time limits in another hearing, and it is likely that these points will be referred to the Court of Justice of the European Union for consideration.
