Restitution Of Overpaid Tax
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Author | : Steven Elliott KC |
Publisher | : Bloomsbury Publishing |
Total Pages | : 366 |
Release | : 2013-04-09 |
Genre | : Law |
ISBN | : 1782253513 |
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 rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 16 |
Release | : 1989 |
Genre | : Income tax |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 52 |
Release | : 1998 |
Genre | : Aliens |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 56 |
Release | : 1993 |
Genre | : Tax revenue estimating |
ISBN | : |
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 12 |
Release | : 1980 |
Genre | : Tax administration and procedure |
ISBN | : |
Author | : Mr.Christophe J Waerzeggers |
Publisher | : International Monetary Fund |
Total Pages | : 20 |
Release | : 2019-03-19 |
Genre | : Business & Economics |
ISBN | : 149830351X |
Designing Interest and Tax Penalty Regimes
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 4 |
Release | : 1978 |
Genre | : Tax collection |
ISBN | : |
Author | : Internal Revenue Service |
Publisher | : |
Total Pages | : 52 |
Release | : 2021-03-04 |
Genre | : |
ISBN | : 9781678085223 |
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Author | : Mario Pessoa |
Publisher | : International Monetary Fund |
Total Pages | : 29 |
Release | : 2021-05-10 |
Genre | : Business & Economics |
ISBN | : 1513577042 |
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Author | : Graham Virgo |
Publisher | : Clarendon Press |
Total Pages | : 892 |
Release | : 1999 |
Genre | : Law |
ISBN | : 9780198763772 |
This new textbook outlines the general principles of the rapidly developing subject of the Law of Restitution. Restitution is concerned with the reversing of unjust enrichment and was recently recognized as a discrete body of law by the House of Lords although restitutionary principles have in fact been evolving for over 200 years. Rather than taking the traditional approach which assumes that restitutionary remedies will be awarded against a defendant only where it can be shown that the defendant has been unjustly enriched at the expense of the plaintiff.The book asserts that the law of restitution is simply concerned with the question of when restitutionary remedies may be awarded, that is remedies which are assessed by reference to a benefit obtained by the defendant. But in determining whether restitutionary remedies are available it is necessary to identify the causes of the action which triggers them. There are three such causes of action, namely the reversal of the defendants unjust enrichment, the commission of a wrong by the defendant, and the vindication of the defendants property rights. The state of the law is examined through analyses of the statutory provisions and key cases demonstrating the way the law is used to resolve a wide variety of legal problems. The very different views of academics as to the nature and ambit of the subject are also identified. This book will be invaluable to students on restitution courses at every level.