Restitution of Overpaid Tax
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners  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.
This book explores the issues involved with the restitution of overpaid taxes.The essays cover the topic from a variety of perspectives including the tax background, various private law claims, alternative public law approaches, defences, and remedies.The contributors are all experts in the field and cover various jurisdictions including Australia, Canada, the EU, Germany, and Ireland, as well as the UK.A useful study for anyone working in the field.