About: Woolwich Building Society v IRC     Goto   Sponge   NotDistinct   Permalink

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Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. It related to the payment of tax which was subsequent held not to have been due as a result of the invalidity of the law under which the tax had been assessed. The Inland Revenue repaid the tax, but disputed their liability to pay interest on the money during the time which they had held it.

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  • Woolwich Building Society v IRC (en)
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  • Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. It related to the payment of tax which was subsequent held not to have been due as a result of the invalidity of the law under which the tax had been assessed. The Inland Revenue repaid the tax, but disputed their liability to pay interest on the money during the time which they had held it. (en)
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  • Woolwich Equitable Building Society v Inland Revenue Commissioners (en)
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  • http://commons.wikimedia.org/wiki/Special:FilePath/London,_Woolwich-Centre,_General_Gordon_Square-Woolwich_New_Road,_Equity_Building03.jpg
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  • Woolwich's headquarters at the time of the dispute. (en)
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  • [1992] 3 WLR 366 (en)
  • [1993] AC 70 (en)
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  • (en)
  • interest (en)
  • ultra vires (en)
  • restitution (en)
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  • Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. It related to the payment of tax which was subsequent held not to have been due as a result of the invalidity of the law under which the tax had been assessed. The Inland Revenue repaid the tax, but disputed their liability to pay interest on the money during the time which they had held it. (en)
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