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Pepper V Hart
''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. John 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. 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Judicial Functions Of The House Of Lords
Whilst the House of Lords of the United Kingdom is the upper chamber of Parliament and has government ministers, for many centuries it had a judicial function. It functioned as a court of first instance for the trials of peers and for Impeachment in the United Kingdom, impeachments, and as a court of last resort in the United Kingdom and prior, the Kingdom of Great Britain and the Kingdom of England. Appeals were technically not to the House of Lords, but rather to the King-in-Parliament. In Appellate Jurisdiction Act 1876, 1876, the Appellate Jurisdiction Act devolved the appellate functions of the House to an Appellate Committee, composed of Lord of Appeal in Ordinary, Lords of Appeal in Ordinary (informally referred to as Law Lords). They were then appointed by the Lord Chancellor in the same manner as other judges. During the 20th and early 21st century, the judicial functions were gradually removed. Its final trial of a peer was in 1935, and the use of special courts for ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Statutory Interpretation
Statutory interpretation is the process by which courts interpret and apply legislation. Some amount of interpretation is often necessary when a case involves a statute. Sometimes the words of a statute have a plain and a straightforward meaning, but in many cases, there is some ambiguity in the words of the statute that must be resolved by the judge. To find the meanings of statutes, judges use various tools and methods of statutory interpretation, including traditional canons of statutory interpretation, legislative history, and purpose. In common law jurisdictions, the judiciary may apply rules of statutory interpretation both to legislation enacted by the legislature and to delegated legislation such as administrative agency regulations. History Statutory interpretation first became significant in common law systems, of which historically England is the exemplar. In Roman and civil law, a statute (or code) guides the magistrate, but there is no judicial precedent. In Eng ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Malvern College
Malvern College is a Private schools in the United Kingdom, fee-charging coeducational boarding school, boarding and day school in Malvern, Worcestershire, Malvern, Worcestershire, England. It is a public school (United Kingdom), public school in the British sense of the term and is a member of the Rugby Group and of the Headmasters' and Headmistresses' Conference. Founded in 1865 the college has remained on the same campus since its establishment, near the town centre of Great Malvern covering some 250 acres (101 ha) on the lower slopes of the Malvern Hills. Its presence in Malvern has only been interrupted by war; during World War Two the campus was requisitioned by the government for military research and the college was relocated, firstly to Blenheim Palace in Oxfordshire, and then to Harrow School. 715 former pupils were killed in both World Wars and are commemorated in two memorials at the college. As of 2025, 655 pupils aged between 13 and 19 were enrolled at the school. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stefan Vogenauer
Stefan Vogenauer (born 1968 in Eutin) is a German legal scholar who is the director of the Max Planck Institute for European Legal History. He was previously Linklaters Professor of Comparative Law at the University of Oxford. References German legal scholars Living people 1968 births Linklaters Professors of Comparative Law Max Planck Institute directors Date of birth missing (living people) {{UK-academic-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lord Steyn
Johan van Zyl Steyn, Baron Steyn, PC (15 August 1932 – 28 November 2017) was a South African-British judge, until September 2005 a Law Lord. He sat in the House of Lords as a crossbencher. Early life and education Steyn was born in Stellenbosch in the Union of South Africa, the son of Janet Lacey Blignaut and Izak van Zyl Steyn, a professor of law at the University of Stellenbosch. His father died before he was three years old and he subsequently were sent to live with his paternal grandparents. He received his schooling at the Hoërskool Jan van Riebeeck in Cape Town where he matriculated in 1950. He studied law at the University of Stellenbosch before reading Law as a Rhodes Scholar at University College, Oxford. Career He was called to the Bar in South Africa in 1958 and appointed a Senior Counsel of the Supreme Court of South Africa in 1970. As a result of his opposition to apartheid in his native South Africa, he settled in the UK in 1973, joining the Englis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
HM Government
His Majesty's Government, abbreviated to HM Government or otherwise UK Government, is the central executive authority of the United Kingdom of Great Britain and Northern Ireland.Overview of the UK system of government : Directgov – Government, citizens and rights Archived direct.gov.uk webpage. Retrieved on 29 August 2014. The government is led by the prime minister ( Keir Starmer since 5 July 2024) who appoin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Separation Of Powers
The separation of powers principle functionally differentiates several types of state (polity), state power (usually Legislature#Legislation, law-making, adjudication, and Executive (government)#Function, execution) and requires these operations of government to be conceptually and institutionally distinguishable and articulated, thereby maintaining the integrity of each. To put this model into practice, government is divided into structurally independent branches to perform various functions (most often a legislature, a judiciary and an administration, sometimes known as the ). When each function is allocated strictly to one branch, a government is described as having a high degree of separation; whereas, when one person or branch plays a significant part in the exercise of more than one function, this represents a fusion of powers. History Antiquity Polybius (''Histories'', Book 6, 11–13) described the Roman Republic as a mixed government ruled by the Roman Senate, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Finance Act 1976
A Finance Act is the headline fiscal (budgetary) legislation enacted by the UK Parliament, containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates for each fiscal year. Overview In the UK, the Chancellor of the Exchequer delivers a Budget speech on Budget Day, outlining changes in spending, as well as tax and duty. The changes to tax and duty are passed as law, and each year form the respective Finance Act. Additional Finance Acts are also common and are the result of a change in governing party due to a general election, a pressing loophole or defect in the law of taxation, or a backtrack with regard to government spending or taxation. The rules governing the various taxation methods are contained within the relevant taxation acts. Capital Gains Tax legislation, for example, is contained within Taxation of Chargeable Gains Act 1992. The Finance Act details amendments to be made to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Inland Revenue
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty. More recently, the Inland Revenue also administered the Tax Credits schemes, whereby monies, such as Working Tax Credit (WTC) and Child Tax Credit (CTC), are paid by the government into a recipient's bank account or as part of their wages. The Inland Revenue was also responsible for the payment of child benefit (from 1999). The Inland Revenue was merged with HM Customs and Excise to form HM Revenue and Customs which came into existence on 18 April 2005. The current name was promoted by the use of the expression "from Revenue and Customs" in a series of annual radio, and to a lesser extent, television public information broadcasts in the 2000s and 2010s. History The Board of Taxes The beginning ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Hart (classicist)
John Thornton Hart (30 September 1936 – 15 November 2011) was a classics master at Malvern College and winner of the 1975 series of the BBC television series ''Mastermind''. Within English law, Hart is also notable as being a party in the House of Lords case ''Pepper v Hart ''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 amb ...'', which was a landmark decision in English law concerning the use of legislative history in statutory interpretation. Hart was the first man to win ''Mastermind'', as women won the first three series of the show between 1972 and 1974. References {{DEFAULTSORT:Hart, John 1936 births 2011 deaths Contestants on British game shows English case law Schoolteachers from Worcestershire People from Malvern, Worcestershire Place of birth missing ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Parliamentary Privilege
Parliamentary privilege is a legal immunity enjoyed by members of certain legislatures, in which legislators are granted protection against civil or criminal liability for actions done or statements made in the course of their legislative duties. It is common in countries whose constitutions are based on the Westminster system. Origins In the United Kingdom, parliamentary privilege allows members of the House of Lords and House of Commons to speak freely during ordinary parliamentary proceedings without fear of legal action on the grounds of slander, contempt of court or breaching the Official Secrets Act. It also means that members of Parliament cannot be arrested on civil matters for statements made or acts undertaken as an MP within the grounds of the Palace of Westminster, on the condition that such statements or acts occur as part of a ''proceeding in Parliament''—for example, as a question to the Prime Minister in the House of Commons. This allows Members to raise ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
House Of Lords
The House of Lords is the upper house of the Parliament of the United Kingdom. Like the lower house, the House of Commons of the United Kingdom, House of Commons, it meets in the Palace of Westminster in London, England. One of the oldest extant institutions in the world, its origins lie in the early 11th century and the emergence of bicameralism in the 13th century. In contrast to the House of Commons, membership of the Lords is not generally acquired by Elections in the United Kingdom, election. Most members are Life peer, appointed for life, on either a political or non-political basis. House of Lords Act 1999, Hereditary membership was limited in 1999 to 92 List of excepted hereditary peers, excepted hereditary peers: 90 elected through By-elections to the House of Lords, internal by-elections, plus the Earl Marshal and Lord Great Chamberlain as members Ex officio member, ''ex officio''. No members directly inherit their seats any longer. The House of Lords also includes ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
