Restitution of Overpaid Tax

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Restitution of Overpaid Tax

Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.

Statement of Responsibility

Author(s)

Steven Elliott - Personal Name
Birke Hacker - Personal Name
Charles Mitchell - Personal Name

Edition

Call Number

34 RES ste

ISBN/ISSN

978-1-84946--173-3

Subject(s)

Taxpayers' Rights

Classification

34 RES ste

Series Title

GMD

Book

Language

English

Publisher

Hart Publishing

Publishing Year

2013

Publishing Place

Oxford and Portland, Oregon

Collation

xxxviii, 326p.; 25cm

Specific Detail Info

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