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End of the Road for the Overpaid Tax Litigation?

Professor Charles Mitchell QC (Hon) FBA *

Professor of Law, University College London. This chapter includes material that previously appeared in a Spanish language publication: Charles Mitchell, ‘Restitución de Tributos Indebidamente Pagados en Derecho Inglés’ in Pedro del Olmo Garcia and Xabier Basozabal Arrue (eds), Enriquecimiento Injustificado en la Encrucijada: Historia, Derecho Comparado y Propuestas de Modernización (Madrid: Aranzadi, 2017). I thank the editors for their permission to reproduce this material here. I also thank Martin Fischer for his comments on a draft. Declaration of interest: I acted as a consultant to the legal team which represented the appellants in the Littlewoods case.

End of the Road for the Overpaid Tax Litigation?

Professor Charles Mitchell QC (Hon) FBA

The UK Supreme Court Yearbook
Volume 9, Legal Year 2017-2018pp. 225-242.

DOI: http://dx.doi.org/10.19152/ukscy.781
PDF: The PDF for this article is not currently available online.

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