A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd
- Authors: Grenville, David Paul
- Date: 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
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:909 , http://hdl.handle.net/10962/d1013238
- Description: 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 was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
- Full Text:
- Date Issued: 2014
- Authors: Grenville, David Paul
- Date: 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
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:909 , http://hdl.handle.net/10962/d1013238
- Description: 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 was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
- Full Text:
- Date Issued: 2014
Refugium : an exploration through landscapes of liminality
- Authors: Kaplan, Luke
- Date: 2014
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:20985 , http://hdl.handle.net/10962/5890
- Description: Loosely following a narrative form and structure, this thesis begins, in chapter one, by considering people who occupy a peripheral position in - or on the fringe of - society. In so doing, it analyses the dichotomy created between centre and periphery, the line between qualities or features that are set up as different or opposed. The chapter begins by contextualising my own engagement with the themes and narratives dealt with. It then looks at the representation and significance of historical and cultural characters such as the tramp and the wanderer, the medieval wildman and the outcast, the madman and the prophet, and relates this to some extent to my own narrative. The dichotomy between culture and nature is thus examined here. The paper then moves on, in chapter two, to examine concerns around landscape, and considers how we engage or separate ourselves from it. The theme of walking is examined closely from an experiential, phenomenological standpoint, especially as an activity which allows greater connection to, and engagement with, the landscape. The relationship between landscape, place, and identity is also explored, looking at how identity is interwoven with connection to place, and, broadly, what this might mean for displaced people. These discussions and ideas are then brought to bear again on my personal narrative. In chapter three I explore again the separation between dichotomous concepts as looked at in chapter one; I examine the separations between, and within, people, as well as between people and their environment. Here, however, the line of separation is explored not as an impermeable barrier, but as a liminal space of potential and possibility. With this in mind I look at sacred or liminal places within the landscape, as well as the idea of the sublime. I also consider the camera from this perspective, and finally present my own exhibition and body of work, reviewing it in the light of the narratives and themes explored through the thesis.
- Full Text:
- Date Issued: 2014
- Authors: Kaplan, Luke
- Date: 2014
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:20985 , http://hdl.handle.net/10962/5890
- Description: Loosely following a narrative form and structure, this thesis begins, in chapter one, by considering people who occupy a peripheral position in - or on the fringe of - society. In so doing, it analyses the dichotomy created between centre and periphery, the line between qualities or features that are set up as different or opposed. The chapter begins by contextualising my own engagement with the themes and narratives dealt with. It then looks at the representation and significance of historical and cultural characters such as the tramp and the wanderer, the medieval wildman and the outcast, the madman and the prophet, and relates this to some extent to my own narrative. The dichotomy between culture and nature is thus examined here. The paper then moves on, in chapter two, to examine concerns around landscape, and considers how we engage or separate ourselves from it. The theme of walking is examined closely from an experiential, phenomenological standpoint, especially as an activity which allows greater connection to, and engagement with, the landscape. The relationship between landscape, place, and identity is also explored, looking at how identity is interwoven with connection to place, and, broadly, what this might mean for displaced people. These discussions and ideas are then brought to bear again on my personal narrative. In chapter three I explore again the separation between dichotomous concepts as looked at in chapter one; I examine the separations between, and within, people, as well as between people and their environment. Here, however, the line of separation is explored not as an impermeable barrier, but as a liminal space of potential and possibility. With this in mind I look at sacred or liminal places within the landscape, as well as the idea of the sublime. I also consider the camera from this perspective, and finally present my own exhibition and body of work, reviewing it in the light of the narratives and themes explored through the thesis.
- Full Text:
- Date Issued: 2014
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