Inspector of Taxes - Free Essay Example

Sample details Pages: 5 Words: 1629 Downloads: 8 Date added: 2017/06/26 Category Law Essay Type Essay any type Tags: Act Essay Taxation Essay Did you like this example? Explain the rule in Pepper (Inspector of Taxes) v Hart [1993] AC 593, as it now applies. Evaluate its wisdom. (Look at both sides of the argument). ANSWER Introduction This paper discusses the rule established in the 1993 House of Lords case of Pepper (Inspector of Taxes) v Hart[1] and its current application. Don’t waste time! Our writers will create an original "Inspector of Taxes" essay for you Create order The rule is evaluated and conclusions are drawn. In essence, this rule of interpretation provides that where primary legislation is deemed to be obscure or ambiguous and its meaning is difficult to ascertain the courts may, where certain conditions are met, take into account statements made in Parliament by the promoters of the relevant Bill in construing and applying the legislation. The case can be considered as groundbreaking given the previous status of Article 9 of the Bill of Rights 1689, which provides: â€Å"†¦the freedom of speech and debates or proceedings in Parliament ought not to be impeached or questioned in any court or place out of Parliament..† Until the Pepper v Hart decision, the use of Hansard for the purpose that the decision advocates would have been considered to contravene the rule of Parliamentary privilege.. Article 9 has long been considered one of the great foundation principles and ultimate guarantors of Parliamentary democracy in tha t it protects members of each House of Parliament, giving them the right to completely unfettered free speech and the power to debate absolutely freely. It is submitted that there is clearly a good and strong historical rationale for this rule. When the Bill of Rights was adopted in 1689 Parliamentary democracy was in its infancy and concerns about the independence of members of Parliament was both profound and well founded. That said however, prior to the decision in Pepper v Hart there was clearly room for the adaptation of the Article 9 principle to accommodate modern conditions. Pepper (Inspector of Taxes) v Hart (1993) The case concerned a question as to the correct interpretation of a tax law provision. The statutory definition of the disputed expression was ambiguous. Relying on the wording in the Act, the Inland Revenue had imposed tax at a certain level, whereas during the Committee Stage of the Finance Bill that included the provision, in the House of Commons the Fin ancial Secretary to the Treasury suggested a different interpretation that was more favourable to the party in this case. The House of Lords ruled that clear statements made in Parliament regarding the purpose of legislation in the course of its enactment may well be used by courts so as to guide the construction of unclear statutory provisions. It is submitted that this ruling is well founded given that the use of such statements does not amount to questioning a proceeding in Parliament and therefore does not contravene Article 9 of the Bill of Rights. It can in fact be argued that quite apart from questioning or subjugating the independence of Parliament and its debating process, the courts would merely be giving true effect to exactly what was said and done at Parliament.. In Lord Browne-Wilkinson words: â€Å"I trust when the House of Commons comes to consider the decision in this case, it will be appreciated that there is no desire to impeach its privileges in a ny way.. Your Lordships are motivated by a desire to carry out the intentions of Parliament in enacting legislation and have no intention or desire to question the processes by which such legislation was enacted or of criticising anything said by anyone in Parliament in the course of enacting it. The purpose is to give effect to, not thwart, the intentions of Parliament.’ Given the principle of Parliamentary sovereignty it is hard to imagine how the ruling in Pepper v Hart could thwart the intentions of Parliament. In providing more information as to the intentions of Parliament the ruling can serve only to enhance the accuracy with which the fruit of Parliamentary endeavour is applied by the courts. Most significant is the view of Parliament itself. The Joint Parliamentary Committee on Parliamentary Privilege found the ruling in Pepper v Hart acceptable.[2] While stressing that Parliament must be diligent and vigilant in protecting free speech, and stating that every d eparture by the courts must be thoroughly scrutinised, the Joint Committee came to the conclusion that the Pepper v Hart decision was â€Å"unobjectionable†. It reasoned that this use of Parliamentary proceedings is â€Å"benign† and this finding is supported by this commentator. The Committee recommended that Parliament should not seek to disturb the decision in the 1993 case although it should remain careful to ensure that the consequences of the decision did not lead â€Å"to any general weakening of the prohibition contained in Article 9†.[3] Criticism of the Ruling in Pepper v Hart Steyn has argued that the only relevant intention of Parliament can be its intention to enact the statute exactly as printed. The necessary corollary of this simple and black letter analysis would appear to undermine the centrality of the reasoning in Pepper v Hart[4]. It can be contended that the record of Hansard does not display the will of Parliament, but merely its tho ught processes in arriving at its will and therefore there may be some substance to Steyn’s analysis. Lord Mackay dissented in the Pepper v Hart ruling. He reasoned that the effect of the ruling would be to coerce lawyers to refer to Hansard habitually in subsequent cases and that this would elongate and complicate proceedings. It is submitted that this concern has been to some extent rendered nugatory by advances in technology in recent years however. Internet searches of Hansard can now be carried out conveniently and at great speed. Lord Mackay was also concerned that the ruling might be abused by Parliamentarians aware of its consequences who are intent on manipulating the subsequent interpretation of an Act by making constant reference to some point in proceedings recorded in Hansard. Finally, Lord Mackay stressed that there was a significant risk of over-reliance on Hansard in statutory interpretation. That said however, the House of Lords, in the 2001 case of R v Secretary of State for the Environment, Transport and the Regions ex p. Spath Holme Ltd [5], stipulated that the Pepper v Hart conditions for admissibility must be strictly adhered to so as to limit the amount of Parliamentary material relied on by the courts. In the 2003 case of Wilson and others v Secretary of State for Trade and Industry the House of Lords endorsed the ruling of Pepper v Hart, confirming its parameters and accepting that its fundamental raison d’à ¯Ã†â€™Ã‚ ªtre was to oblige the executive to honour the legitimate expectations it had created. It was found: â€Å"The court is called upon to evaluate the proportionality of the legislation, not the minister’s exploration of the policy options or of his explanations to Parliament. The latter would contravene Article 9 of the Bill of Rights..† Now of course Explanatory Notes are attached to every Bill and published alongside new Acts of Parliament. In the 2002 case R (Westminster City Co uncil) v National Asylum Support Service,[6] Lord Steyn confirmed that he considered Explanatory Notes admissible even where the statute was clear. It is submitted that the most important consideration must be the determination of the will of Parliament. All other factors are subordinate to that. Concluding Commentary It is submitted that the rule in Pepper v Hart should be welcomed as an aid to the interpretation of statute. From a neutral point of view it is surely to the benefit of the overarching legal system that courts are permitted to use statements made in Parliament concerning the purpose of Bills as a means of guiding the interpretation of the ambiguous provisions of a statute. If there is clear guidance in a Bill as to the purpose of a provision it would seem nonsensical that judges are restricted from reliance upon it. The law in this regard should function as a single entity and not disparate and disengaged components. Balanced against this is the need to prese rve absolutely the freedom of Parliamentarians to speak and debate without fear or favour in the pursuit of Parliamentary business.. However, it is argued that the rule in Pepper v Hart does not represent an unreasonable or unwarranted incursion into that freedom. If Parliamentarians are sufficiently motivated to speak on a Bill in Parliament with a view to that Bill becoming an Act of Parliament they should definitely be prepared for their words later to be used in understanding the purpose or substance of the new law ultimately passed. After all, we live in an open and free democracy. There is no good reason why ambiguous statutes should be left in the abstract ether when perfectly sound guidance may be available to inform the judge in the record of Hansard. In conclusion, despite the concerns of commentators such as Steyn, the ruling in Pepper v Hart is both sound and pragmatic. The wisdom of the ruling is solid and its democratic credentials are sovereign. One wonders why it took so long in the making. Those that make our laws should be prepared to have their relevant words considered when those laws fall for application in the courts and the proper course of action is uncertain. Parliament itself has ratified the decision, and that is the acid test.. THE END EXACT WORD COUNT FOR TEXT OF ANSWER ONLY : 1524 GLOBAL DOCUMENT WORD COUNT : 1624 BIBLIOGRAPHY Bill of Rights 1689 Littleboy C., Kerry R., Pepper v Hart, House of Commons Library, SN/PC/392, 22 June 2005 Steyn J., â€Å"Pepper v Hart; A Re-examination†, Oxford Journal of Legal Studies, Vol. 21, No 1, 2001, p66. Cases as footnoted drawn from original law reports 1 Footnotes [1] [1993] AC 593. [2] Littleboy C., Kerry R., Pepper v Hart, House of Commons Library, SN/PC/392, 22 June 2005, p.3. [3] Ibid, p.3. [4] Steyn J., â€Å"Pepper v Hart; A Re-examination†, Oxford Journal of Legal Studies, Vol 21, No 1, 2001, p.66. [5] [2001] 2 AC 349. [6] [2002] 1 WLR 2956.

Change in the Character of Gilgamesh Essay - 631 Words

There once lived a king, the great king of Uruk in Mesopotamia. This great leader was Gilgamesh. His preserved epic is of great significance to modern day culture. Through Gilgamesh, the fate of mankind is revealed, and the inevitable factor of change is expressed. In the Epic of Gilgamesh, it is a great love, followed by a lingering grief that cause a significant change in the character of Gilgamesh. Before the coming of Enkidu, Gilgamesh was a man of pure power. A being of which there was no equal match, Gilgamesh boasted upon his overwhelming glory and power. This arrogance was accompanied with an extensive abuse of power, which led the city of Uruk into a state of injustice and rage. His arrogance has no bounds by day or†¦show more content†¦Upon the seal of this great friendship, Gilgamesh began to change his selfish ways. He shared with Enkidu the luxuries of kingship. Shamash, speaking to Enkidu, said, He (Gilgamesh) has made the princes of the earth kiss your feet, and now all the people of Uruk lament and wail over you(91). Setting aside his great pride and power, Gilgamesh had opened a place in his heart, and in his sumptuous life, for his beloved brother. The second significant change in Gilgamesh was caused by the loss of his brotherly companion, Enkidu. Gilgamesh couldnt bear the loss of a love so powerful. Despite his astonishing power and leadership, something in his life was missing. He wept for seven days and seven nights, in hope of bringing Enkidu back to him. Gilgamesh said, I thought my friend would come back because of my weeping. Since he went, my life is nothing. It is in this stage of the epic that we see the truly sympathetic and compassionate side of Gilgamesh. The grief in his heart had far surpassed the magnificent pride that he had previously displayed so boldly. Enkidus death left Gilgamesh frightened and confused. The despair in his heart was so great that he could not rest; would he ever be at peace? He became terrified of his own death. Puzzled and searching for answers, Gilgamesh set out on a quest for Utnapishtim. It is on this great journey that Gilgamesh learns of aShow MoreRelatedExamples Of Character Development In The Epic Of Gilgamesh1541 Words   |  7 PagesCharacters that are in stories or poems, usually the protagonist or even the antagonist, show some kind of change and characteristics throughout a story. This can include the rising or the falling of a character. You can see these changes during series of events going on in the poem; such as battles or Mofits. Character analysis shows us a timeline on where and how the character has evolved. An example of this is the ancient Mesopotamia epic poem â€Å" The Epic of Gilgamesh†. There is no known authorRead MoreEpic of Gilgamesh Essay915 Words   |  4 PagesT he Epic of Gilgamesh is one of earliest known pieces of literature. 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After being visitedRead MoreAnalysis Of The Epic Of Gilgamesh 1647 Words   |  7 PagesThe Epic of Gilgamesh is a story of heroes fighting a war not in a battlefield but within their own selves and amongst each other, struggling with their own emotions and attributions to attain the best version of themselves and to fulfill the utmost quest of life. With the use of two very different yet so similar characters: Enkidu and Gilgamesh, the epic explains two aspects of same psyche, and different imageries, one of which is door, have been used in the text to explain interactions betweenRead MoreThe Heros Journey1704 Words   |  7 Pagesour class text, which involves and relates to the hero’s journey. There were two stories and characters that particularly stood out to me and which I found the most comparisons between although they were two types of heroes. Those characters were Gilgamesh, from The Epic Of Gilgamesh and Oedipus, from Oedipus: The King. 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The relationships that these characters have with their companions open these characters up for readers, andRead MoreEssay about Comparing The Epic of Gilgamesh with The Odyssey1262 Words   |  6 Pages The Epic of Gilgamesh and The Odyssey both are held in high respect by literature analysts and historians alike for the characterization of t he hero and his companion, the imagery brought to mind when one of them is read, and the impressive length in relation to the time period it was written in. The similarities that these two epics share do not end with only those three; in fact, the comparability of these works extend to even the information on the author and the archetypes used. However, TheRead MoreThe Odyssey And The Epic Of Gilgamesh Essay1193 Words   |  5 PagesWhen it comes to the realm of epic poetry, and hero-like characters in literature, the two works The Odyssey and the Epic of Gilgamesh can be compared and contrasted in different ways. The Odyssey and the Epic of Gilgamesh can be compared as expressions of searches for the meaning of life through knowledge. The two stories are somewhat mirrors in this manner. Throughout each story, the characters Odysseus and Gilgamesh show growth and change. The Odyssey can be summed up by stating how the greatRead MoreGilgamesh Character Analysis759 Words   |  4 Pagesto retrieve it? This is an attribute that perfectly describes the character of Gilgamesh. Gilgamesh is the main character of the ancient Uruk epic that is known as the epic of Gilgamesh. He experiences a lot of hardship and tribulations throughout the story. Some of the things are the loss of his â€Å"brother† Enkidu, which makes him want to become Immortal, the death of Humbaba This changes him in many different ways, like how he changes the way he acts from acting like a god to a noble and fair king

Saudi Student Organization; Objectives Free Essays

Just like any other organizations for international students in the university, we aimed to provide family oriented environment for our members. We are genuinely inviting other Saudi students therefore to get involved with â€Å"The Saudi Student Organization at USI†, as we firmly believe that our common culture and social orientation will help us to work more effectively as family and organization. This organization will represent Saudi culture, civilization and history and link them to other USI students of whatever nationality. We will write a custom essay sample on Saudi Student Organization; Objectives or any similar topic only for you Order Now Furthermore, this organization will help strengthen the social bonds of Saudi students as we are going to redefine the common misconceptions about us. Basically one of its objectives is to increase the members’ understanding towards Saudi and Middle Eastern cultures and to provide them with better understanding with American culture as well. In this way, Arabic students will be able to cope and adjust to the American culture easier and faster. Since, we are anticipating an increasing number of students from Saudi Arabia; we are also aiming to increase the number of our members in SSO. Assuredly, this organization will respond effectively to the members’ special needs and to ensure smooth and positive integration and relationship between other students in the campus. The Saudi Student Organization will provide many opportunities to students from Saudi Arabia and the like to share the beauty and authenticity of their culture and tradition and thus engaging in meaningful and educational dialogues with American students and others. Apparently, the main objective of this is to increase mutual understanding among individuals inside the campus. Furthermore, to be involved in this organization will give the Arabic students opportunities to continue fulfilling and practicing their tradition and religion within their co Arabic members who share the same beliefs. Therefore, there will never be a sense of isolation in this organization since every member can always find something or someone to relate to. They can always accumulate updates towards their culture within the organization and can share ideas and thoughts on how to reaffirm their identity in a foreign country like United States. Meanwhile, SSO will also represent and address the concerns of its members in the administration. Thus, SSO guarantees its members that they always have a voice through their support group. New members, that are those who just came from their country of origin, will be guaranteed that they will acquire enough orientation through SSO about the university as a whole; its culture, trends, academic pattern and sense of community. Furthermore, members will be exposed too to various activities of the university inside and outside. In this way, they can widen their experiences towards different culture and people and as a result they will have more chance to widen their social network, learning and wisdom. Apparently SSO will guarantee its members that learning will not stop within the confinement of the four corners of the classroom but rather SSO will assure them that we will provide them free learning activities and experiences. These objectives will make the members more tolerant and flexible in a society where there is an apparent diversity of culture and different set of belief system. Aside from the aforementioned objectives, SSO will also help its members to develop their leadership skills and self esteem and to explore their full potentials. This will be beneficial for the application of their profession in the future. Interestingly, joining SSO will be a good and wise investment for future endeavors. Members will also be exposed to different kinds of experiences that will even give them many opportunities to help people through sharing and camaraderie. In the future, they will become tolerant and flexible individuals who are prepared to face different kinds of circumstances. Throughout these objectives, SSO conclusively encourage its members to be globally competitive to ensure success not just materially but socially, spiritually and intellectually. We are thus encouraging our co Saudi students to join Saudi Student Organization (SSO) as we want you to experience the fulfillment of our goals and objectives. How to cite Saudi Student Organization; Objectives, Essays