The public law of restitution
Examines seminal case of Woolwich Equitable Building Society v Inland Revenue Commissioners - House of Lords held that an unlawful demand for a payment of tax which was not due was an unjust factor - capable of making out unjust enrichment - enabling claimant to obtain restitution of money paid and...
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Veröffentlicht in: | Melbourne University law review 2014-01, Vol.38 (1), p.198-239 |
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Format: | Artikel |
Sprache: | eng |
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Online-Zugang: | Volltext |
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Zusammenfassung: | Examines seminal case of Woolwich Equitable Building Society v Inland Revenue Commissioners - House of Lords held that an unlawful demand for a payment of tax which was not due was an unjust factor - capable of making out unjust enrichment - enabling claimant to obtain restitution of money paid and interest. |
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ISSN: | 0025-8938 1839-3810 |