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Carmody v Commissioner of Inland Revenue - [1975] 1 NZLR 118

$30.00

High Court Wellington
28 August; 3 September 1974
Cooke J
Revenue — Gift duty — Disposition of property — Consent by tenant for life to advancement of capital by trustees to residuary beneficiaries pursuant to Trustee Act 1956, s 41 - Gift — Estate and Gift Duties Act 1968, s 2 (2).

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