
Contents
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1. General Issues 1. General Issues
-
(A) Pragmatism and Policy (A) Pragmatism and Policy
-
(i) Constitutional Considerations (i) Constitutional Considerations
-
(1) Domestic Considerations (1) Domestic Considerations
-
(2) European Union Considerations (2) European Union Considerations
-
-
(ii) Implications for the General Community (ii) Implications for the General Community
-
(iii) Balancing Principle and Pragmatism (iii) Balancing Principle and Pragmatism
-
-
(B) Defining Public Authorities (B) Defining Public Authorities
-
(C) Establishing Unjust Enrichment (C) Establishing Unjust Enrichment
-
(i) Invalid Statutory Provisions (i) Invalid Statutory Provisions
-
(ii) Unauthorized Transactions (ii) Unauthorized Transactions
-
(iii) Mistake (iii) Mistake
-
-
-
2. The Grounds of Restitution 2. The Grounds of Restitution
-
(A) Mistake (A) Mistake
-
(B) Duress (B) Duress
-
(C) Extortion by Colour of Office (C) Extortion by Colour of Office
-
(D) Total Failure of Basis (D) Total Failure of Basis
-
(E) Absence of Basis (E) Absence of Basis
-
(F) Ultra Vires Receipt (F) Ultra Vires Receipt
-
(i) The Background (i) The Background
-
(ii) The Woolwich Ground (ii) The Woolwich Ground
-
(1) Mistake (1) Mistake
-
(2) Duress (2) Duress
-
(3) Absence of Basis (3) Absence of Basis
-
(4) Receipt of an Ultra Vires Payment (4) Receipt of an Ultra Vires Payment
-
-
(iii) Determining the Ambit of the Ground of Ultra Vires Receipt (iii) Determining the Ambit of the Ground of Ultra Vires Receipt
-
(1) Is a Demand for Payment Necessary? (1) Is a Demand for Payment Necessary?
-
(2) Is the Woolwich Ground Limited to Payments Which Are Ultra Vires by Virtue of an Invalid Statute? (2) Is the Woolwich Ground Limited to Payments Which Are Ultra Vires by Virtue of an Invalid Statute?
-
(3) Is the Woolwich Ground Confined to the Recovery of Overpaid Taxes? (3) Is the Woolwich Ground Confined to the Recovery of Overpaid Taxes?
-
(4) Must the Claimant Have Protested about the Lawfulness of the Demand? (4) Must the Claimant Have Protested about the Lawfulness of the Demand?
-
(5) Is the Woolwich Ground Exclusive? (5) Is the Woolwich Ground Exclusive?
-
(6) Procedure for Seeking Restitution (6) Procedure for Seeking Restitution
-
(7) Restricting the Right to Restitution (7) Restricting the Right to Restitution
-
(8) Interest (8) Interest
-
-
-
-
3. Particular Statutory Provisions 3. Particular Statutory Provisions
-
(A) Taxes Management Act 1970 (A) Taxes Management Act 1970
-
(B) Value Added Tax Act 1994, Section 80 (B) Value Added Tax Act 1994, Section 80
-
-
4. Defences 4. Defences
-
(A) Limitation Periods (A) Limitation Periods
-
(B) Change of Position (B) Change of Position
-
(C) Passing On (C) Passing On
-
(D) Settlement (D) Settlement
-
(E) Change in a Settled View of the Law (E) Change in a Settled View of the Law
-
(F) Disruption of Public Finances (F) Disruption of Public Finances
-
(G) Counterfactual Defence (G) Counterfactual Defence
-
-
-
-
-
-
-
-
-
-
-
15 Restitution from Public Authorities
Get access-
Published:April 2024
Cite
Abstract
This chapter considers the various reasons why restitutionary claims from public authorities raise particular issues. It examines various grounds of restitution which may be applicable, including extortion by colour of office, and focuses on the Woolwich ground, involving receipt of an ultra vires payment. The impact of Brexit is examined. Ultra vires payment is defined, and various issues relating to this ground of restitution are considered, including its relationship to other grounds. The application of particular statutory provisions for restitution are examined. The chapter concludes by analysing various defences to restitutionary claims against public authorities, including limitation periods, change of position, and the counterfactual defence.
Sign in
Personal account
- Sign in with email/username & password
- Get email alerts
- Save searches
- Purchase content
- Activate your purchase/trial code
- Add your ORCID iD
Purchase
Our books are available by subscription or purchase to libraries and institutions.
Purchasing informationMonth: | Total Views: |
---|---|
June 2024 | 12 |
July 2024 | 12 |
August 2024 | 31 |
September 2024 | 16 |
October 2024 | 27 |
November 2024 | 12 |
December 2024 | 9 |
January 2025 | 15 |
February 2025 | 15 |
March 2025 | 16 |
April 2025 | 22 |
May 2025 | 3 |
Get help with access
Institutional access
Access to content on Oxford Academic is often provided through institutional subscriptions and purchases. If you are a member of an institution with an active account, you may be able to access content in one of the following ways:
IP based access
Typically, access is provided across an institutional network to a range of IP addresses. This authentication occurs automatically, and it is not possible to sign out of an IP authenticated account.
Sign in through your institution
Choose this option to get remote access when outside your institution. Shibboleth/Open Athens technology is used to provide single sign-on between your institution’s website and Oxford Academic.
If your institution is not listed or you cannot sign in to your institution’s website, please contact your librarian or administrator.
Sign in with a library card
Enter your library card number to sign in. If you cannot sign in, please contact your librarian.
Society Members
Society member access to a journal is achieved in one of the following ways:
Sign in through society site
Many societies offer single sign-on between the society website and Oxford Academic. If you see ‘Sign in through society site’ in the sign in pane within a journal:
If you do not have a society account or have forgotten your username or password, please contact your society.
Sign in using a personal account
Some societies use Oxford Academic personal accounts to provide access to their members. See below.
Personal account
A personal account can be used to get email alerts, save searches, purchase content, and activate subscriptions.
Some societies use Oxford Academic personal accounts to provide access to their members.
Viewing your signed in accounts
Click the account icon in the top right to:
Signed in but can't access content
Oxford Academic is home to a wide variety of products. The institutional subscription may not cover the content that you are trying to access. If you believe you should have access to that content, please contact your librarian.
Institutional account management
For librarians and administrators, your personal account also provides access to institutional account management. Here you will find options to view and activate subscriptions, manage institutional settings and access options, access usage statistics, and more.