CSAR v Welch's Estate : a payment to a trust intended to provide maintenance for a legal dependant of the founder is held to be a donation and subject to donations tax

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(2004) 121 SALJ 43

S.A. Cases Cited :

Commissioner, South African Revenue Service v Welch's Estate 2003 (1) SA 257 ( C )

S.A. Legislation :

Income Tax Act 58 of 1962 s. 56(2)(c)

Subject :

Gifts - Taxation

Support (Domestic relations)

Trusts and trustees - Taxation

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