Tax Case BT Pension Scheme

There has been an upper Tribunal decision in BT Pension Scheme v Revenue and Customs Commissioners [2013] UKUT 0105 (TC) 

This is of interest as the case has parallels with the FII GLO cases; in this instance it concerns a pension scheme trying to claim back tax credits on foreign dividends and FIDs. The Upper Tribunal dismissed appeals from both the tax payer and HMRC; so the position is that it is discrimination under article 56 of the EC treaty not to pay tax credits to a pension scheme in respect of FID and overseas dividends but the time limit in TMA 70 section 43 applies to any claim for repayment.  The case is summarized in CCH tax news 108. I haven't been able to find a publicly accessible copy of the decision.