Steven Elliott is a barrister at One Essex Court.Birke Häcker is Professor of Comparative Law at the University of Oxford, Director of the Institute of European and Comparative Law, and a Professorial Fellow of Brasenose College, Oxford. Charles Mitchell is a Professor of Law at University College London.

• SECTION I. INTRODUCTION1. Introduction Steven Elliott, Birke Häcker and Charles Mitchell SECTION II. ENGLISH LAW2. Overpaid Taxes: A Hybrid Public and Private Approach Rebecca Williams3. Mistaken Payments of Tax Duncan Sheehan4. Restitution from Public Authorities: Any Room for Duress? Nelson Enonchong5. Reasons for Restitution Charlie Webb6. Restitutionary Claims by Indirect Taxpayers Charles Mitchell 7. Property, Proportionality, and the Change of Position Defence Niamh Cleary8. Undoing Transactions for Tax Purposes: The Hastings-Bass Principle Monica BhandariSECTION III. EUROPEAN LAW9. Judicial Techniques in Relation to Remedies for Overpaid Tax Catherine Barnard and Julian Ghosh KC10. The Principle of Effectiveness and Restitution of Overpaid Tax Maximilian SchloteSECTION IV. COMPARATIVE LAW11. Absence of Basis: A German Perspective Anne Sanders12. 'Public Law Restitutionary Claims': The German Perspective Birke Häcker 13. Overpaid Taxes and Constitutional Redress in Ireland Niamh Connolly 14. Restitution of Overpaid Tax in Canada Robert Chambers15. Restitution of Unlawfully Exacted Tax in Australia: The Woolwich Principle Simone Degeling

As a collection of essays, there is no doubt that this book makes a significant contribution to our understanding of this technically complex but highly significant area of the law. The editors should be commended for ensuring that the papers were published.