Client has suffered around £20k in Irish RCT withholding tax.
UK liability for the year is circa £10k.
Is there an order in which reclaim should be made. That is, are we obliged to make a Double Taxation Relief claim to HMRC before trying to claim the balance from Ireland or should we attempt a full reclaim from the Irish tax authority and then make a claim for DTR if this claim is restricted?
Any advice would be greatly appreciated.