I was particularly interested to read Anthony Warburton’s letter (Malvern Gazette, January 13) in which he reminds readers of the historical significance of the achievement of John Hart and nine of his colleagues from Malvern College in defeating the might of Inland Revenue and the Treasury in the tax case of Pepper versus Hart back in 1992.

For them to pursue their argument as far as the House of Lords and to secure a majority decision in their favour by their Lordships was indeed an epic achievement, reminding one of images of little David slaying the mighty Goliath.

I remember the progress of that tax case well as, at the relevant time, I worked in London Head Office of Inland Revenue!

In the circumstances I hope that Mr Warburton will understand if my own perspective of events may vary slightly, though not significantly, from his own.

The whole appeal process, certainly at that time, was a highly democratic affair, in that an appeal might well proceed from General or Special Commissioners to the High Court, then on to The Court of Appeal with a final arbitrator the House of Lords.

In exceptional circumstances, such as in this case, it could be like a runaway horse, with no single party able to control it.

I would be wise to confine myself to saying that, in this particular case, there were civil servants in very high places in Whitehall groaning over their tea, demanding to know how on earth my former Department had got into the position of having a doubtful aspect of taxation law subjected to the harsh light of House of Lords examination!

John Hart and his colleagues deserved their celebratory drinks in Malvern College that day, though if they had paused to open the college windows and listen carefully, they might just have heard the chink of glasses raised in London, as my vanquished colleagues gallantly raised a toast to the Malvern victory, to finality in the matter and to the close of a sad and bloody chapter in Revenue history!

DAVID TOYE
Malvern