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Interest and enrichment, again

Abstract:
Discusses unjust enrichment issues in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners (SC), including whether, and on what basis, claimants were entitled to interest on overpaid tax. Questions the court's equation of counterfactual betterment and market value of right.
Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Oxford college:
All Souls College
Role:
Author
ORCID:
0000-0003-1696-2426
More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Role:
Author
Publisher:
Sweet and Maxwell
Journal:
Law Quarterly Review More from this journal
Volume:
138
Issue:
April
Pages:
186-192
Publication date:
2022-03-11
Acceptance date:
2022-03-01
ISSN:
0023-933X
Language:
English
Keywords:
Pubs id:
1314301
Local pid:
pubs:1314301
Deposit date:
2022-12-10

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