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Restitution of Overpaid Tax: Hart Studies in Private Law – no. 1
Author(s): Bloomsbury (Author), Steven Elliott (Editor), Birke Häcker (Editor), Charles Mitchell (Editor)
- Publisher: Hart Publishing
- Publication Date: 9 April 2013
- Edition: 1st
- Language: English
- Print length: 366 pages
- ISBN-10: 1849461732
- ISBN-13: 9781849461733
Book 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.
Editorial Reviews
Review
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
About the Author
Steven Elliott is a barrister at One Essex Court. Birke Häcker is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, Munich. Charles Mitchell is a Professor of Law at University College London.
