Donations tax : assets transferred to trust consequent upon divorce agreement for maintenance of spouse and children - whether gratuitous disposition subject to donations tax : section 55 of Income Tax Act 58 of 1962 : CSARS v Welch's Estate 2003 (1) SA 257 (CPD)

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 9

S.A. Cases Cited :

CSARS v Welch's Estate 2003 (1) SA 257 (CPD)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 55

Subject :

Judgments

Trust investments

Gifts - Taxation

Support (Domestic relations)

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