The WLR Daily case summaries
[2012] WLR (D) 161
RESTITUTION— Recovery of tax levied contrary to EU law— EU law requiring remedy for recovery in domestic law— Claimants seeking recovery of unlawfully levied advance corporation tax — — Whether “Woolwich unlawful demand” remedy applicable notwithstanding tax paid without prior formal demand by revenue— — Claimants’ Woolwich claim time-barred— — Whether EU law allowing claimants alternative remedy