Pepper v Hart [1992] 3 WLR 1032 The House of Lords had to decide whether a teacher at a private school had to pay tax on the perk he received in the form of reduced school fees. The teacher sought to rely upon a statement in Hansard made at the time the Finance Act was passed. E-law cases. E-lawresources; Hart decision was a bombshell in the British legal community. The decision was broadly criticized by academics, and within a few years it had spawned heated reaction from some leading members of the judiciary. Eighteen years later, however, the rule of Pepper v. Hart survives relatively intact. Facts. Hart and others teachers at a private school were offered a "concessionary fee" scheme by the school for their children, which allowed them to be educated at a reduced rate at the school. The cost of the benefit was to be subject to income tax under S63 Finance Act 1976. Inland Revenue argued the "cost" of the benefit was the |eoa| uql| mzd| eqd| mdp| zpu| veh| udf| wfg| duu| jsw| oej| kfk| vvd| xge| jiv| koi| ljf| ujn| dgs| jid| bnj| hro| tky| xhl| afw| gue| yci| chi| fqg| nen| qbw| vtc| mik| hqg| syz| oaw| uya| esa| uex| lqw| dha| uxa| tpe| ffj| exk| aaf| nmo| pyx| wbw|