Page 30 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.

Deemed property: Married under the

accrual system

IF:

Married out of community of property,

under the accrual system

AND:

One of the spouses die

THEN:

The growth (accrual) of both estates calculated and

spouse with smallest accrual has a claim against the

estate of the other spouse for half of the difference

between the two estates