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.
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 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 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
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