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Pepper v Hart

 
 
Philip Ridd Solicitor to the Inland Revenue (1999–2005) who was involved in Pepper v Hart and attended the House of Lords hearings offers his thoughts on the case
 
In an article in the Spring 2007 issue of Public Law at pages 1–12 Mr Francis Bennion updated his views about Pepper v Hart [1993] AC 593. It may be expected that a reaction from a Revenue official (if retired) would maintain that the House of Lords was wrong to overrule the decisions of the Court of Appeal and of the High Court in the Revenue's favour. That is not however the purpose of this note. Its main purpose is rather to endorse Mr Bennion's themes but to suggest two...

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