A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd

A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd

This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle wa...

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Bibliographic Details
Main Author:	Grenville, David Paul
Format:	Others
Language:	English
Published:	Rhodes University 2014
Subjects:	Unilever (Firm) South African Revenue Service Taxation > Law and legislation > South Africa Income tax > Law and legislation > South Africa > Cases Income tax > South Africa > Cases Business enterprises > Taxation > South Africa Law > South Africa > Philosophy
Online Access:	http://hdl.handle.net/10962/d1013238

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