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
1. Verfasser: Weeks, Greg
Format: Artikel
Sprache:eng
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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.
ISSN:0025-8938
1839-3810