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Magical Tome

Cover of Restitution of Overpaid Tax
First published
2013
Publisher
Bloomsbury Publishing Plc
ISBN
9781299908208

Restitution of Overpaid Tax

The outer archives are busy

by Steven Elliott

About this book

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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