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Matches in DBpedia 2014 for { ?s ?p Pepper (Inspector of Taxes) v Hart [1992] UKHL 3, is a landmark decision of the House of Lords on the use of legislative history in statutory interpretation. The court established the principle that when primary legislation is ambiguous then, in certain circumstances, the court may refer to statements made in the House of Commons or House of Lords in an attempt to interpret the meaning of the legislation. Before this ruling, such an action would have been seen as a breach of parliamentary privilege.Hart and nine others were teachers at Malvern College who benefited from a "concessionary fee" scheme that allowed their children to be educated at the college for one fifth of the normal fees of a pupil. The Inland Revenue attempted to tax this benefit based on the Finance Act 1976. There was a dispute over the correct interpretation of the Act. The Special Commissioners charged with assessing the tax found in favour of Hart, but both the High Court of Justice and Court of Appeal of England and Wales found in favour of the Inland Revenue. The case then went to the House of Lords, which, making use of statements in Parliament as recorded in Hansard, found in favour of Hart. Lord Mackay, dissenting, argued that Hansard should not be considered admissible evidence because of the time and expense involved in a lawyer having to look up every debate and discussion on a particular statute when giving legal advice or preparing a case.The decision met with a mixed reception. While judges cautiously accepted the judgment, some legal academics argued that it violated rules of evidence, damaged the separation of powers between the executive and Parliament and caused additional expense in cases. The decision was subjected to an assault by Lord Steyn in his Hart Lecture, delivered on 16 May 2000 and titled "Pepper v Hart: A Re-examination", in which he disputed exactly what the House of Lords had meant by their decision and also attacked the logic and legal theory behind it. Since Lord Steyn's lecture, several judicial decisions have limited the use of Pepper by the courts; the result of these changes, according to Stefan Vogenauer, is that "the scope of Pepper v Hart has been reduced to such an extent that the ruling has almost become meaningless".. }

• Pepper_v_Hart abstract "Pepper (Inspector of Taxes) v Hart [1992] UKHL 3, is a landmark decision of the House of Lords on the use of legislative history in statutory interpretation. The court established the principle that when primary legislation is ambiguous then, in certain circumstances, the court may refer to statements made in the House of Commons or House of Lords in an attempt to interpret the meaning of the legislation. Before this ruling, such an action would have been seen as a breach of parliamentary privilege.Hart and nine others were teachers at Malvern College who benefited from a "concessionary fee" scheme that allowed their children to be educated at the college for one fifth of the normal fees of a pupil. The Inland Revenue attempted to tax this benefit based on the Finance Act 1976. There was a dispute over the correct interpretation of the Act. The Special Commissioners charged with assessing the tax found in favour of Hart, but both the High Court of Justice and Court of Appeal of England and Wales found in favour of the Inland Revenue. The case then went to the House of Lords, which, making use of statements in Parliament as recorded in Hansard, found in favour of Hart. Lord Mackay, dissenting, argued that Hansard should not be considered admissible evidence because of the time and expense involved in a lawyer having to look up every debate and discussion on a particular statute when giving legal advice or preparing a case.The decision met with a mixed reception. While judges cautiously accepted the judgment, some legal academics argued that it violated rules of evidence, damaged the separation of powers between the executive and Parliament and caused additional expense in cases. The decision was subjected to an assault by Lord Steyn in his Hart Lecture, delivered on 16 May 2000 and titled "Pepper v Hart: A Re-examination", in which he disputed exactly what the House of Lords had meant by their decision and also attacked the logic and legal theory behind it. Since Lord Steyn's lecture, several judicial decisions have limited the use of Pepper by the courts; the result of these changes, according to Stefan Vogenauer, is that "the scope of Pepper v Hart has been reduced to such an extent that the ruling has almost become meaningless".".