Estate and tax planning : renunciation and adiation on inheritance

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 184

S.A. Cases Cited :

Wessels NO v De Jager en 'n Ander NNO 2000 (4) SA 925 (SCA)

S.A. Legislation :

Insolvency Act 24 of 1936

Wills Act 7 of 1953 s. 2C(1)

Intestate Succession Act 81 of 1987

Subject :

Insolvency

Estate planning

Taxation

Inheritance and succession

Capital gains tax

This item appears in the following Collection(s)