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OverviewSince 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 DetailsAuthor: Steven Elliott KC (One Essex Court, UK) , Birke Häcker , Charles Mitchell (University College London, UK)Publisher: Bloomsbury Publishing PLC Imprint: Hart Publishing Dimensions: Width: 15.60cm , Height: 2.20cm , Length: 23.40cm Weight: 0.824kg ISBN: 9781849461733ISBN 10: 1849461732 Pages: 366 Publication Date: 09 April 2013 Audience: General/trade , General Format: Hardback Publisher's Status: Active Availability: To order  Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us. Table of ContentsSECTION I. INTRODUCTION 1. Introduction Steven Elliott, Birke Häcker and Charles Mitchell SECTION II. ENGLISH LAW 2. Overpaid Taxes: A Hybrid Public and Private Approach Rebecca Williams 3. Mistaken Payments of Tax Duncan Sheehan 4. Restitution from Public Authorities: Any Room for Duress? Nelson Enonchong 5. Reasons for Restitution Charlie Webb 6. Restitutionary Claims by Indirect Taxpayers Charles Mitchell 7. Property, Proportionality, and the Change of Position Defence Niamh Cleary 8. Undoing Transactions for Tax Purposes: The Hastings-Bass Principle Monica Bhandari SECTION III. EUROPEAN LAW 9. Judicial Techniques in Relation to Remedies for Overpaid Tax Catherine Barnard and Julian Ghosh KC 10. The Principle of Effectiveness and Restitution of Overpaid Tax Maximilian Schlote SECTION IV. COMPARATIVE LAW 11. Absence of Basis: A German Perspective Anne Sanders 12. 'Public Law Restitutionary Claims': The German Perspective Birke Häcker 13. Overpaid Taxes and Constitutional Redress in Ireland Niamh Connolly 14. Restitution of Overpaid Tax in Canada Robert Chambers 15. Restitution of Unlawfully Exacted Tax in Australia: The Woolwich Principle Simone DegelingReviewsAs 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 * 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 Author InformationSteven Elliott is a barrister at One Essex Court. Birke Häcker 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. Tab Content 6Author Website:Countries AvailableAll regions |
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