Charles Mitchell, ‘Recovery of Overpaid Tax Under English Law’

Abstract:
The paper discusses the impact on the English law of unjust enrichment of a series of class actions in the 2000s and 2010s to recover money paid as tax under sections of the UK tax legislation that were found to have been contrary to EU law.

Mitchell, Charles, Recovery of Overpaid Tax Under English Law (October 1, 2016).

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