Unjust enrichment and wrongly paid tax
Boake Allen Limited v. Revenue and Customs Commissioners [2006] EWCA Civ 25 concerned early payment of Advance Corporation Tax ("ACT"). ACT was normally payable when a company paid dividends to its shareholders, but there was a statutory exception where the company was a subsidiary of a Un...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2006
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| Online Access: | https://ink.library.smu.edu.sg/sol_research/2391 https://ink.library.smu.edu.sg/context/sol_research/article/4349/viewcontent/4509199__1_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |