Inspector of Taxes
Explain the rule in Pepper (Inspector of Taxes) v Hart [1993] AC 593, as it now applies. Evaluate its wisdom. (Look at both sides of the argument). ANSWER Introduction This paper discusses the rule established in the 1993 House of Lords case of Pepper (Inspector of Taxes) v Hart[1] and its current application. The rule is evaluated and conclusions are drawn. In essence, this rule of interpretation provides that where primary legislation is deemed to be obscure or ambiguous and […]