Restitution of Overpaid Tax

Download or read book Restitution of Overpaid Tax written by Steven Elliott KC and published by Bloomsbury Publishing. This book was released on 2013-04-09 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.