Overpayment of tax: when does a taxpayer have a right to repayment
A recent decision of the House of Lords in England, Woolwich Building Society v Inland Revenue Commissioners (No 2) (1), is of great importance for taxpayers and has impact in the fields of constitutional, public and tax law. Although a decision of the courts of England, it has great significance fo...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/35406 |