Page 27 - P6 Slide Taxation - Lecture Day 2 - Donations tax and Estate duty.

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)