I'm chasing up on dividend payments made from UK companies.
I know that since 6/4/1999 the UK tax credit shown on the dividend payment is not relevant for Irish tax purposes. However, was the position different prior to 6/4/1999? I found the attached document from Revenue on the web and in the "historical position" section it suggests that pre 6/4/1999 there were some circumstances where the tax credit could be used.
Any ideas?
I know that since 6/4/1999 the UK tax credit shown on the dividend payment is not relevant for Irish tax purposes. However, was the position different prior to 6/4/1999? I found the attached document from Revenue on the web and in the "historical position" section it suggests that pre 6/4/1999 there were some circumstances where the tax credit could be used.
Any ideas?