The Lever Brothers and Unilever tax case concerned the determination of the source of interest income. It established tax principles that were valid for more than 50 years until they were superseded by changes in the law. The main issue was the application and validity of the practical man principle, and it was concluded that this principle should be applied, not in place of legal theory, but to restrain its unbridled application where it would lead to unfair results. Click here for translation ...