Declaring dividends from Italian funds and gains from selling units in Italian fund

[vjedus]

Hello,
I am trying to work out my UK tax liabiities for the tax year just ended. I am an Italian citizen (not UK domiciled). According to the residency rules, I am resident in the UK for tax purposes for the year 2014-15. In that year, I received dividends from Italian funds (non reporting and non transparent) and capital gains from the disposal of an investment in an Italian fund (again non reporting). For both dividends and capital gains Italian tax was deducted at 26%.

(a) I understand that, If I do NOT opt for the remittance basis, I must declare the dividends and the capital gain on the UK tax return. Assuming that I fall into the lower rate band (20%), will the dividends and capital gain be taxed to the same extent (i.e., at the same same rate, I read that I may not have to pay tax on dividends but I might have understood wrongly).

(b) Can I apply for foreign tax credit relief in respect of the tax that has already been paid in Italy (26%)? If so, will there still tax to be paid considering that I already paid 26% in Italy? I have read the DTA between Italy and the UK, but I do not understand I how it works in my particular case.

(c) IF I opt for the remittance basis (I know in this case I will lose my personal allowance), can I still apply for foreign tax credit relief in respect of the monies remitted?

Many thanks for your help