The tax consequences of donations : confusion reigns. ITC 1786 67 SATC 138 and CSARS v Estate RMS Marx NO case no. A270/05 (unreported) 9 March 2006

Authors :

Olivier, L

Journal Title :

Tydskrif vir die Suid-Afrikaanse Reg

Citation :

(2007) TSAR 589

S.A. Cases Cited :

ITC 1786 (2005) S67 SATC 138

ITC 1192 (1972) 35 SATC 213

Subject :

Gifts - Taxation

Inheritance and succession

Trusts and trustees

Capital gains tax

This item appears in the following Collection(s)