Monica Bhandari  

LLB, LLM in Tax Law (KCL)
Senior Lecturer in Taxation Law

contact details:
Tel: +44 (0)20 3108 5058 | internal: x55058

Monica Bhandari was appointed as Senior Lecturer in Taxation Law at UCL in 2012, having previously held a post at King’s College London. She is Chief Examiner of Taxation Principles and Policy for the University of London External LL.M and is involved in the University of London external LLB programme.

Monica’s research interests are in tax law. In particular she is interested in its consideration in the context of unjust enrichment, European law, trusts and VAT.

Articles and Book Chapters

  • “Pitt v Holt, Futter v Futter: at last, Hastings-Bass limited, but is it enough?” [2011] British Tax Review 288
  • “Unravelling transactions for tax purposes: rectification and rescission” [2011] British Tax Review 82
  • “Tax advantages for bungling trustees” (2009) 7(1) e-Journal of Tax Research 54
  • “The battle to recover overpaid tax” chapter in Tax Administration: Safe Harbours and New Horizons (2008, Fiscal Publications) 99-116
  • “Finance Act Notes: VAT claims and time limits Sections 120 and 121” [2008] British Tax Review 514
  • “Recovering mistakenly paid tax: Taxes Management Act 1970, section 33 and the prevailing Practice defence” [2008] British Tax Review 335
  • “Lessons of the Metallgesellschaft litigation” [2008] Restitution Law Review 1 (with Professor Charles Mitchell)
  • “Fleming and Condé Nast Publications Ltd v HMRC: time for Parliament to step in?” [2008] British Tax Review 108
  • “Finance Act Notes: Limitation period in old actions for mistake of law relating to direct tax – s107” [2007] British Tax Review 577
  • “Responding to historic wrongs: Practical and theoretical problems” (2007) 27 OJLS 339-354 (with Professor Charles Mitchell)
  • “Passing on in the High Court of Australia” (2007) 123 Law Quarterly Review 203-209 (with Dr Simone Degeling)
  • “Coulda woulda shoulda: Shortening time limits for the recovery of overpaid VAT” [2006] EC Tax Review 226
  • “Recovery of overpaid VAT and GST and the ‘passing on’ defence” [2005] Australian Tax Review 229
  • “The Revenue’s response: a time bar on claims” [2005] Law Quarterly Review 546
  • “Tax Legislation as a justifying factor in the law of unjust enrichment” [2005] Restitution Law Review 1(with Professor Charles Mitchell)
  • “Unjust enrichment and section 80(3) VAT Act 1004” [2004] British Tax Review 620
  • “How long can section 80 last? Marks & Spencer Plc v Commissioners of Customs and Excise” [2004] British Tax Review 106
  • “University of Sussex v Commissioners of Customs and Excise” [2004] British Tax Review 116


Contract Law
Law of Taxation

Taxation of Trusts

PhD Supervision
Monica Bhandari welcomes approaches for supervision from prospective PhD students in the area of tax law.

page updated on 23 January, 2014

Faculty of Laws, University College London
Bentham House, Endsleigh Gardens, London WC1H 0EG
Telephone: 020 7679 7000