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CIR v Lever Brothers     11

[1946] AD 441

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Ardmore Construction Ltd v Revenue & Customs [2014] UKFTT 453 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2014 BAILII flag 4
Benhaus Mining (Proprietary) Ltd v Commissioner for the South African Revenue Service (165/2018) [2019] ZASCA 17; 2020 3 SA 325 Supreme Court of Appeal of South Africa South Africa 22 Mar 2019 SAFLII flag 2
X v Commissioner For The South African Revenue Service (14218) [2018] ZATC 9 South Africa Tax Court South Africa 9 Mar 2018 SAFLII flag
TC Case No 11220 : Whether three separate restraint of trade payments received are taxable or not - definition of gross income (11220) [2005] ZATC 12 South Africa Tax Court South Africa 10 Aug 2005 SAFLII flag
TC Case No 11156 : Deduction of a loss, trade carried on outside SA Section 20(1)(b) (11156) [2004] ZATC 3 South Africa Tax Court South Africa 7 Apr 2004 SAFLII flag
First National Bank of Southern Africa Ltd v Commissioner for Inland Revenue (343/2000) [2002] ZASCA 2 Supreme Court of Appeal of South Africa South Africa 7 Mar 2002 SAFLII flag
Cactus Investments (Pty) Ltd v Commissioner for Inland Revenue (1/97) [1998] ZASCA 98; 1999 1 SA 315; [1999] 1 All SA 345 Supreme Court of Appeal of South Africa South Africa 20 Nov 1998 SAFLII flag 7
Essential Sterolin Products (Pty) Ltd v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 4 SA 859; [1993] 2 All SA 632 Supreme Court of Appeal of South Africa South Africa 30 Sep 1993 SAFLII flag 1
Tuck v Commissioner for Inland Revenue [1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453 Supreme Court of Appeal of South Africa South Africa 16 May 1988 SAFLII flag 19

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) [2022] PER 17 Legwaila T South Africa circa 2022 SAFLII flag
Some Tax Implications of Traditional Knowledge Under Conventional Intellectual Property [2010] PER 34 Potchefstroom Electronic Law Journal South Africa circa 2010 SAFLII flag

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