Case detail

Pepper (Inspector of Taxes) v. Hart

[1993] AC 593

Court

House of Lords

Date

1992-11-26

Outcome

for-taxpayer

Holding

Courts may refer to Parliamentary materials (Hansard) as an aid to construction of legislation where the legislation is ambiguous and there is a clear ministerial statement.

Facts

The Hart case involved the taxable benefit value of subsidized school fees provided by Malvern College to teachers' children.

Reasoning

Lord Browne-Wilkinson allowed reference to Hansard in narrow circumstances, fundamentally changing UK statutory interpretation including in tax cases.

Case metadata

Jurisdiction: United Kingdom

Topics: statutory interpretation, Hansard, benefits in kind

Statutes applied: Finance Act 1976 s.63

Official opinion

Open official decision

Primary sources

BAILII: Pepper v HartVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.