Restitution of Overpaid Tax
Charles Mitchell editor Birke Häcker editor Steven Elliott KC editor
Format:Hardback
Publisher:Bloomsbury Publishing PLC
Published:9th Apr '13
Currently unavailable, and unfortunately no date known when it will be back
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.
As a collection of essays, there is no doubt that this book makes a significant contribution to our understanding of this technically complex but highly significant area of the law. The editors should be commended for ensuring that the papers were published. -- Graham Virgo * The Cambridge Law Journal *
ISBN: 9781849461733
Dimensions: 246mm x 176mm x 26mm
Weight: 820g
366 pages