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Restitution of Overpaid Tax

Restitution of Overpaid Tax

Hardcover

Series: Hart Studies in Private Law, Book 5

General Law

ISBN10: 1849461732
ISBN13: 9781849461733
Publisher: Hart Publishing
Published: Apr 9 2013
Pages: 366
Weight: 1.75
Height: 1.00 Width: 6.70 Depth: 9.60
Language: English
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.

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General Law