Page 11 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.

DO
DONATIONS TAXNATIONS TAX

Liability

• Where the donor donates property to donee, and donor fails

to pay the Donations Tax, the donee and donor will be jointly

and severally liable for the tax. There are certain donations

that are exempt, for example: donations between spouses and

donations made to certain public benefit organisations

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