Restitution of Overpaid Tax (Hart Studies in Private Law)

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. Overpaid Taxes : A Hybrid Public And Private Approach / Rebecca Williams -- Mistaken Payments Of Tax / Duncan Sheehan -- Restitution From Public Authorities : Any Room For Duress? / Nelson Enonchong -- Reasons For Restitution / Charlie Webb -- Restitutionary Claims By Indirect Taxpayers / Charles Mitchell -- Property, Proportionality, And The Change Of Position Defence / Niamh Cleary -- Undoing Transactions For Tax Purposes : The Hastings-bass Principle / Monica Bhandari -- Judicial Techniques In Relation To Remedies For Overpaid Tax / Catherine Barnard And Julian Ghosh -- The Principle Of Effectiveness And Restitution Of Overpaid Tax / Maximilian Schlote -- Absence Of Basis : A German Perspective / Anne Sanders -- 'public Law Restitutionary Claims' : The German Perspective / Birke Häcker -- Overpaid Taxes And Constitutional Redress In Ireland / Niamh Connolly -- Restitution Of Overpaid Tax In Canada / Robert Chambers -- Restitution Of Unlawfully Exacted Tax In Australia : The Woolwich Principle / Simone Degeling. Edited By Steven Elliott, Birke Häcker And Charles Mitchell. Includes Bibliographical References. These essays explore issues arising from the restitution of overpaid taxes from various perspectives including the tax background, various private law claims, alternative public law approaches, defences, and remedies. They cover the leading cases from various jurisdictions, such as Australia, Canada, the EU, Germany, and Ireland, and the UK.