Most papers from a conference held at Merton College, Oxford, on 9 and 10 July 2010.
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.
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Restitution of overpaid tax. ISBN 9781849461733. Published by Hart Publishing in 2013. Publication and catalogue information, links to buy online and reader comments.
