Restitution of Overpaid Tax
Author:   Steven Elliott (Barrister, One Essex Court, London)
Publisher:   Hart
ISBN:  

9781299908208


Pages:   366
Publication Date:   01 January 2013
Format:   Electronic book text
Availability:   Available To Order   Availability explained
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Restitution of Overpaid Tax


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Overview

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.

Full Product Details

Author:   Steven Elliott (Barrister, One Essex Court, London)
Publisher:   Hart
Imprint:   Hart
ISBN:  

9781299908208


ISBN 10:   1299908209
Pages:   366
Publication Date:   01 January 2013
Audience:   General/trade ,  General
Format:   Electronic book text
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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