The New Zealand Law Journal: NZLJ., Volume 22Butterworths, 1946 - Law |
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Page 138
... gift . This topic of disclaimer of gifts and its effect on death and gift duties , is discussed briefly in Adams's Law of Death and Gift Duties , with regard to testa- mentary gifts at pp . 110 and 111 , and , to gifts inter vivos , at ...
... gift . This topic of disclaimer of gifts and its effect on death and gift duties , is discussed briefly in Adams's Law of Death and Gift Duties , with regard to testa- mentary gifts at pp . 110 and 111 , and , to gifts inter vivos , at ...
Page 142
... gift of that policy , the gift duty is charged on the surrender value of that policy as at the date of the gift . If the surrender value is less than £ 500 , no gift duty is payable . If the interest of the beneficiaries under the gift ...
... gift of that policy , the gift duty is charged on the surrender value of that policy as at the date of the gift . If the surrender value is less than £ 500 , no gift duty is payable . If the interest of the beneficiaries under the gift ...
Page 230
... gift by implication to those children . Gifts of Absolute Interests . - The rule in Lassence v . Tierney that , where there is an absolute gift to a legatee on which are engrafted trusts which fail , the absolute gift takes effect was ...
... gift by implication to those children . Gifts of Absolute Interests . - The rule in Lassence v . Tierney that , where there is an absolute gift to a legatee on which are engrafted trusts which fail , the absolute gift takes effect was ...
Contents
New Zealand Law Journal | 1 |
Hadfield The late Mr E F Wellington | 4 |
of the Receipt of Benefits | 21 |
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action administration agreement Amendment Act amount applied appointed assessment Auckland charge Chief Justice child Christchurch circumstances claim Commissioner Committee common law consent contract Council Counsel Court of Appeal Criminal Crown damages Death Duties deceased deduction defendant diplomatic diplomatic immunity District Dunedin dwellinghouse Emergency Regulations entitled evidence executor exemption fact Fair Rents gift granted Greymouth held Honour husband indictable offences interest intestacy Judge judgment jurisdiction jury Land Sales Act Land Sales Court Land Transfer Act lease liable Lord meaning mens rea ment mortgage offence paid Palmerston North payable payment person plaintiff practitioners premises Public Trustee purchaser purposes question reason referred registered Registrar respect Revocation revoked rule Serial Settlement and Land Sir Michael Myers Solicitors Stamp Duties statute statutory supra Supreme Court tenancy term testator tion vendor verdict Wellington words Zealand Law Society