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Woolwich Equitable Building Society v Inland Revenue Commissioners [1992] UKHL TC_65_265 (20 July 1992)

Woolwich Equitable Building Society v Inland Revenue Commissioners [1992] UKHL TC_65_265 (20 July 1992)

Income Tax – Building Society – Tax on interest and dividends – Without prejudice payments of tax whilst challenging vires of the Income Tax (Building Societies) Regulations 1986 – Regulations later declared ultra vires – Tax repaid – Whether interest payable for periods between payments of tax and that decision – Supreme Court Act 1981, 5 35A.
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