Page 40 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.
P. 40

Deductions










                                                  Donation (annuity)

                                                  to deceased

                                                  prior to death







                                                  Donation reverts


                                                  at death




                                                                                                                          Owner



              If the person who donated the annuity to the deceased was the

                  owner of the property at the time of the donation and is still the

                  owner at the deceased death, a deduction will be allowed
                  (example)
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