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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Overpaid Tax

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ISBN13: 9781841139661
To be Published: October 2019
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £75.00



This book explores the two main mechanisms available for the recovery of overpaid tax: statutory schemes and claims in unjust enrichment. These two types of claim sit together uncomfortably, as they have different requirements and defences, whilst also overlapping. The courts have considered questions as to when one should apply rather than the other, but the answers have resulted in more questions than solutions. This book will explore the similarities and differences between the regimes and consider why the differences between them are important. It will then consider which areas can be reconciled and where they cannot be reconciled, how the law should move forward.

Community law has also played a major role in the development of this area, as evidenced in a number of recent and ongoing cases. The book will consider the Community law impact on the recovery of overpaid tax and the extent to which the current recovery methods available in the UK can deal with the requirements of Community law. One further mechanism to recover overpaid tax, in relation to trustees further to the case of Hastings-Bass will also be considered, in particular the extent to which they should retain a privileged position in their ability to recover tax considered overpaid. Whilst the focus of the book will be on recovery regimes in the UK, the approaches of other countries, in particular Australia and Canada which have the closest common law regimes, will also be considered for comparison and to see if guidance can be gleaned on the direction the law in the UK should take.

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Subjects:
Taxation