ELI5: Explain Like I'm 5

Pepper (Inspector of Taxes) v Hart

So, there was this man named Mr. Hart who had to pay some taxes to the government. But, Mr. Hart wasn't happy about how much tax he had to pay. He thought he should pay less. So, he kept asking the government why he had to pay so much tax.

The government sent a man called Mr. Pepper to talk to Mr. Hart. Mr. Pepper was called an "inspector of taxes". His job was to make sure that people pay the right amount of tax.

Now, Mr. Hart wasn't happy about Mr. Pepper coming to talk to him either. He said that Mr. Pepper was being unfair and didn't have the right to make him pay so much tax.

So, Mr. Hart went to court to complain. He said that Mr. Pepper shouldn't be allowed to make him pay so much tax.

The court had to decide if Mr. Pepper was allowed to make Mr. Hart pay the tax or not. The court said that Mr. Pepper was allowed to make Mr. Hart pay the tax.

The reason the court said this was because Mr. Pepper was just doing his job as an "inspector of taxes". His job was to make sure that people pay the right amount of tax. So, the court said that Mr. Pepper had the right to make Mr. Hart pay the tax he owed.

That's basically what happened in the Pepper v Hart court case!