What is the parol evidence rule, and what is the court’s reasoning in applying the rule? (Maximum 100 words) b) List and explain the exceptions to the parol evidence rule. (Maximum 350 words)

SWFT Essntl Tax Individ/Bus Entities 2020
23rd Edition
ISBN:9780357391266
Author:Nellen
Publisher:Nellen
Chapter2: Working With The Tax Law
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Answer the following, citing relevant legislation and case law in your answer:
a) What is the parol evidence rule, and what is the court’s reasoning in applying the
rule? (Maximum 100 words)
b) List and explain the exceptions to the parol evidence rule. (Maximum 350 words)

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