Merritt v. Merritt (1970) was one of the cases which similar to the Balfour v. Balfour. In this case, a wife was succeeded claim from the husband. …show more content…
It was not allowed refer to the Hansard stating which the rule held by the appeal of court. In Pepper v Hart (1993), one of the cases which occur was the House of Lords exercise its discretion was overruled the previous decision. This case involved the teacher at a public school to pay tax who received the benefits regard to their children will decrease the education fees from the school. In addition, the Finance Act 1976 outlined that the perk can be considered as a taxable benefit, actually the teacher do not need to pay the tax. However, due to the previous decision of Davis v Johnson, that Hansard was not allowed to refer make for the teacher is obligated to pay the tax. Since the Davis v Johnson case was overruled because it could not consider as a good law for reference, the House of Lords concluded that Hansard is allowed for referred, thus, the teacher would not need to pay the