UCL CLP: Overpaid Tax - Changing the remedies landscape
Thursday, March 13, 2014 at 6:00 PM (GMT)
London, United Kingdom
Current Legal Problems Lecture Series 2013-14
Overpaid Tax - Changing the remedies landscape
Monica Bhandari, UCL Laws
Thursday 13th March 2014
from 6 - 7pm
Where a taxpayer has overpaid tax it is now well established that, in principle, the tax can be recovered. However, the boundaries of this recovery are changing dramatically. Judgments from the European court of Justice in tax cases are demanding that remedies are given to taxpayers, even where the domestic system does not provide for them, or in a manner which is outside the domestic system. This lecture will consider the broader impact of these decisions. In particular what issues arise from the circumstances in which taxpayers with an issue at European law have a more powerful claim than those with a purely domestic issue? Where does this leave the domestic system of remedies in tax cases?
Biography of the speaker
Monica Bhandari was appointed as Senior Lecturer in Taxation Law at UCL in 2012, having previously held a post at King’s College London. She is Chief Examiner of Taxation Principles and Policy for the University of London External LL.M and is involved in the University of London external LLB programme. Monica’s research interests are in tax law. In particular she is interested in its consideration in the context of unjust enrichment, European law, trusts and VAT.
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