The New Zealand Law Journal: NZLJ., Volume 27Butterworths, 1951 - Law |
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Page 62
... duty on his death : ss . 5 ( 3 ) and 16 ( 3 ) of the Death Duties Act , 1921 ; and see In re Bethell , Bethell v . Commissioner of Stamp Duties and Church Property Trustees , [ 1947 ] N.Z.L.R. 49 , where the gift was made in 1935 , the ...
... duty on his death : ss . 5 ( 3 ) and 16 ( 3 ) of the Death Duties Act , 1921 ; and see In re Bethell , Bethell v . Commissioner of Stamp Duties and Church Property Trustees , [ 1947 ] N.Z.L.R. 49 , where the gift was made in 1935 , the ...
Page 188
... duty each in a different manner . In England , the practice is to treat a direction altering the statutory incidence as a legacy to the person to whom the gift free of duty is made . At first glance , it may seem immaterial which way ...
... duty each in a different manner . In England , the practice is to treat a direction altering the statutory incidence as a legacy to the person to whom the gift free of duty is made . At first glance , it may seem immaterial which way ...
Page 221
... Duties Office to file death - duty accounts in respect of the share of the deceased joint proprietor . It has not always been clear what , if any , liability to death duty has been incurred . One may reasonably infer that not only ...
... Duties Office to file death - duty accounts in respect of the share of the deceased joint proprietor . It has not always been clear what , if any , liability to death duty has been incurred . One may reasonably infer that not only ...
Contents
Adams E C | 1 |
Special Issue | 7 |
Holmes Sir Leonard The Law Society | 23 |
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