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Restitution of Overpaid Tax

Restitution of Overpaid Tax

Restitution of Overpaid Tax

Author: Steven Elliott; Birke Häcker; Charles Mitchell
Publisher: Hart Publishing
ISBN: 9781849461733
Published In: April 2013
Format: Hardback , 366 pages
Jurisdiction: Austria, Canada, European Union, Germany, International, Ireland, U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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In Woolwich v IRC [1993] AC 70 (HL), the 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. Collosal 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, defences, and remedies, and in the light of leading cases from various jurisdictions, such as Australia, Canada, the EU, Germany, and Ireland, as well as the UK.

Steven Elliott is a Barrister at One Essex Court, specialising in commercial law, banking, trusts and restitution.
Birke Häcker is a Senior Research Fellow in Business and Tax Law at the Max Planck Institute for Tax Law and Public Finance, Munich.
Charles Mitchell is Professor of Laws at University College London.

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