Global InformationWoolwich Building Society v IRC information
| Woolwich Equitable Building Society v Inland Revenue Commissioners | |
|---|---|
 Woolwich's headquarters at the time of the dispute. | |
| Court | House of Lords |
| Decided | 20 July 1992 |
| Citation(s) | [1993] AC 70 [1992] 3 WLR 366 |
| Court membership | |
| Judge(s) sitting | Lord Goff Lord Browne-Wilkinson Lord Slynn Lord Keith of Kinkel Lord Jauncey |
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Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
The case related to tax demands that were later held in judicial review proceedings to be ultra vires, and therefore void. The Inland Revenue repaid the tax, but disputed their liability to pay interest on the money during the time which they had held it.