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Vol 22 No 4 April/May 2017

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Restitution of Overpaid Tax

Edited by: Steven Elliott, Birke Hacker, Mitchell Charles

ISBN13: 9781849461733
Published: April 2013
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £120.00



Low stock.

Also available as
£99.99
+ £20.00 VAT

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.

Subjects:
Restitution, Taxation
Contents:
SECTION I. INTRODUCTION
1. Introduction Steven Elliott, Birke Hacker 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 QC
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 Hacker
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 Degeling

Series: Hart Studies in Private Law

Resulting Trusts ISBN 9781849465489
To be published June 2018
Hart Publishing
£80.00
The Duty of Care in Negligence ISBN 9781509914845
To be published September 2017
Hart Publishing
£55.00
The Law of Misstatements: 50 Years On from Hedley Byrne v Heller ISBN 9781509917679
To be published September 2017
Hart Publishing
£34.99
Rationalising Constructive Trusts ISBN 9781849465960
To be published July 2017
Hart Publishing
£65.00
Money Awards in Contract Law ISBN 9781509917051
To be published July 2017
Hart Publishing
£27.99
Accessory Liability ISBN 9781509914104
To be published May 2017
Hart Publishing
£29.99
Equity, Trusts and Commerce ISBN 9781509907298
Published March 2017
Hart Publishing
£85.00
Equitable Compensation and Disgorgement of Profit ISBN 9781509901456
Published February 2017
Hart Publishing
£80.00
Equitable Compensation and Disgorgement of Profit (eBook) ISBN 9781509901463
Published February 2017
Hart Publishing
£66.66 + £13.33 VAT
(ePub)
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Tort Law and Human Rights 2nd ed (eBook) ISBN 9781509913176
Published December 2016
Hart Publishing
£62.49 + £12.50 VAT
(ePub)
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Tort Law and Human Rights 2nd ed ISBN 9781841139074
Published December 2016
Hart Publishing
£75.00
Negligence and Illegality (eBook) ISBN 9781509906673
Published November 2016
Hart Publishing
£49.99 + £10.00 VAT
(ePub)
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Private Law in the 21st Century (eBook) ISBN 9781509908592
Published November 2016
Hart Publishing
£91.66 + £18.33 VAT
(ePub)
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Private Law in the 21st Century ISBN 9781509908585
Published November 2016
Hart Publishing
£110.00
Negligence and Illegality ISBN 9781509906666
Published November 2016
Hart Publishing
£60.00
A Theory of Tort Liability (eBook) ISBN 9781509903191
Published June 2016
Hart Publishing
£41.66 + £8.33 VAT
(ePub)
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A Theory of Tort Liability ISBN 9781509903184
Published June 2016
Hart Publishing
£55.00
Tort Law Defences ISBN 9781509905027
Published April 2016
Hart Publishing
£30.00
Evidential Uncertainty in Causation in Negligence (eBook) ISBN 9781509900336
Published March 2016
Hart Publishing
£45.82 + £9.17 VAT
(ePub)
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Evidential Uncertainty in Causation in Negligence ISBN 9781849467049
Published March 2016
Hart Publishing
£55.00
Defences in Unjust Enrichment ISBN 9781849467254
Published January 2016
Hart Publishing
£80.00
Defences in Unjust Enrichment (eBook) ISBN 9781782256359
Published January 2016
Hart Publishing
£66.66 + £13.33 VAT
(ePub)
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Contractual Indemnities ISBN 9781509905010
Published December 2015
Hart Publishing
£38.99
£58.33 + £11.66 VAT
(ePub)
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Money Awards in Contract Law (eBook) ISBN 9781782252962
Published June 2015
Hart Publishing
£41.66 + £8.33 VAT
(ePub)
Buy
Money Awards in Contract Law ISBN 9781849464574
Published June 2015
Hart Publishing
£55.00
Accessory Liability ISBN 9781849462877
Published January 2015
Hart Publishing
£65.00
Accessory Liability (eBook) ISBN 9781849469579
Published January 2015
Hart Publishing
£24.99 + £5.00 VAT
(ePub)
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Contractual Indemnities (eBook) ISBN 9781782253891
Published April 2014
Hart Publishing
£32.49 + £6.50 VAT
(ePub)
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Contractual Indemnities ISBN 9781849462907
Published April 2014
Hart Publishing
£90.00
Law of Private Nuisance ISBN 9781849465069
Published September 2013
Hart Publishing
£40.00
Law of Private Nuisance (eBook) ISBN 9781782253402
Published September 2013
Hart Publishing
£33.32 + £6.67 VAT
(ePub)
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Iniuria and the Common Law (eBook) ISBN 9781782253389
Published August 2013
Hart Publishing
£49.99 + £10.00 VAT
(ePub)
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Iniuria and the Common Law ISBN 9781849465038
Published August 2013
Hart Publishing
£60.00
Tort Law Defences (eBook) ISBN 9781782251897
Published July 2013
Hart Publishing
£24.99 + £5.00 VAT
(ePub)
Buy
Tort Law Defences ISBN 9781849462914
Published July 2013
Hart Publishing
£70.00
£62.49 + £12.50 VAT
(ePub)
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Restitution of Overpaid Tax (eBook) ISBN 9781782251224
Published April 2013
Hart Publishing
£99.99 + £20.00 VAT
(ePub)
Buy
Informal Carers and Private Law (eBook) ISBN 9781782250470
Published December 2012
Hart Publishing
£62.49 + £12.50 VAT
(ePub)
Buy
Informal Carers and Private Law ISBN 9781849462815
Published December 2012
Hart Publishing
£75.00
Enrichment in the Law of Unjust Enrichment and Restitution ISBN 9781849463294
Published July 2012
Hart Publishing
£85.00
Enrichment in the Law of Unjust Enrichment and Restitution (eBook) ISBN 9781847319722
Published July 2012
Hart Publishing
£70.82 + £14.17 VAT
(ePub)
Buy
Accounting for Profit for Breach of Contract: Theory and Practice ISBN 9781849462518
Published May 2012
Hart Publishing
£70.00
£58.33 + £11.66 VAT
(ePub)
Buy