Has tens of billions of heirs' money incorrectly been given to SARS?

Authors :

Frith, J

Journal Title :

Without Prejudice

Citation :

(2009) 9 (6) Without Prejudice 14

S.A. Cases Cited :

Commissioner for the South African Revenue Services v Executor Frith's Estate 2001 (2) SA 261 (SCA)

S.A. Legislation :

Estate Duty Act 45 of 1955 s. 4(q)

Estate Duty Act 45 of 1955 s. 5

Subject :

Estate planning

Inheritance and transfer tax

South African Revenue Service

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