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Restitution of Overpaid Tax
Hardback
Main Details
| Title |
Restitution of Overpaid Tax
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| Authors and Contributors |
Edited by Steven Elliott KC
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Edited by Birke Hacker
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Edited by C Mitchell
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| Series | Hart Studies in Private Law |
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| Physical Properties |
| Format:Hardback | | Pages:366 | | Dimensions(mm): Height 234,Width 156 |
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| ISBN/Barcode |
9781849461733
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| Classifications | Dewey:343.04 |
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| Audience | |
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Publishing Details |
| Publisher |
Bloomsbury Publishing PLC
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| Imprint |
Hart Publishing
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| Publication Date |
9 April 2013 |
| Publication Country |
United Kingdom
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Description
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.
Author Biography
Steven Elliott is a barrister at One Essex Court. Birke Hacker is Professor of Comparative Law at the University of Oxford, Director of the Institute of European and Comparative Law, and a Professorial Fellow of Brasenose College, Oxford. Charles Mitchell is a Professor of Law at University College London.
ReviewsAs 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 *
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