Restitution of Overpaid Tax (Hardcover, New)

In Woolwich v IRC 1993] AC 70 (HL), the UK's House of Lords held that taxes unlawfully exacted by the Revenue are recoverable by the taxpayer as of right. However, the torrent of subsequent litigation and commentary demonstrates that many fundamental elements of the Woolwich principle still remain to be resolved. Colossal amounts of money hinge on these issues. The essays in this collection explore these issues of restitution of overpaid taxes from various perspectives - including the tax background, various private law claims, alternative public law approaches, defenses, and remedies - and in the light of leading cases from various jurisdictions, such as Australia, Canada, the EU, Germany, Ireland, and the UK. (Series: Hart Studies in Private Law - Vol. 5)

General

Imprint:	Hart Publishing
Country of origin:	United Kingdom
Series:	Hart Studies in Private Law
Release date:	April 2013
First published:	2013
Editors:	Steven Elliott KC • Birke Hacker • C. Mitchell
Dimensions:	234 x 156 x 22mm (L x W x T)
Format:	Hardcover
Pages:	366
Edition:	New
ISBN-13:	978-1-84946-173-3
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-84946-173-2
Barcode:	9781849461733

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