Author: Dr Steven Elliott KC

Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced r …

Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced r …

This book presents a clear, carefully-analysed picture of the operation of equity today, across the common law world. Rather than revisit the abstract debate as to whether or not equity has ‘fused’ w …