Quimbee logo
DMCA.com Protection Status
From our private database of 15,400+ case briefs...

Pepper v. Hart

House of Lords for the United Kingdom
1 All E.R. 42 (1992)

Facts

Hart and nine other employees (the parents) (plaintiffs) of Malvern College (Malvern) were allowed to send their children to the school for a fee that was only 20 percent of the fee paid by other students. The parents brought suit against the tax collector (defendant). The tax collector and the parents agreed that this fringe benefit was subject to taxation as income, but the parents asserted that the benefit should be measured by the cost incurred by Malvern in providing the benefit. Because Malvern would otherwise have had empty seats, the marginal cost incurred by Malvern for these students was minimal. The tax collector asserted that the benefit should be measured as the average cost incurred per student. A commission found for the parents, and the High Court of Justice of England and Wales reversed. The court of appeal affirmed. The parents appealed.

Rule of Law

Issue

Holding and Reasoning (Browne-Wilkinson, J.)

Concurrence (Mackay, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 321,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 15,400 briefs, keyed to 210 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Here's why 321,000 law students have relied on our case briefs:

  • Reliable - written by law professors and practitioners not other law students.
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your class - works on your mobile and tablet.
  • 15,400 briefs - keyed to 210 casebooks.
  • Uniform format for every case brief.
  • Written in plain English - not in legalese and not just repeating the court's language.
  • Massive library of related video lessons - and practice questions.
  • Top-notch customer support.