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South Africa decisions
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I.L.L v L.V.H (3700/2023) [2024] ZAECQBHC 52 (3 September 2024)
The High Court held that a R4.7 million payment used to buy property was an inter vivos donation, not a donatio mortis causa. The application for repayment was dismissed with costs.
Venter v Wessels and Others (A16/2021) [2021] ZAFSHC 273 (30 August 2021)
The court found that the contested handwritten document was drafted and executed by the deceased, who had since died, and that he intended it to be his will. The evidence showed that the deceased had a longstanding relationship with the first respondent, who supported him emotionally and financially, and that he had distanced himself from the appellant. The appellant failed to provide credible evidence of undue influence or lack of testamentary capacity. The wording of the document and surrounding circumstances indicated the deceased's intention to bequeath the farm Waterval and movable asset…
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Smith v Parsons NO and Others (187/09) [2010] ZASCA 39; [2010] 4 All SA 74 (SCA) (30 March 2010)
The Supreme Court of Appeal held that a suicide note showed testamentary intention and should be accepted as an amendment to the deceased's will.
Commissioner for Inland Revenue v Estate Late DJL Hulett (448/88) [1990] ZASCA 23; 1990 (2) SA 786 (AD); [1990] 2 All SA 220 (A) (23 March 1990)
The court held that the word 'donation' in section 3(3)(c) of the Estate Duty Act must be interpreted in accordance with its established common law meaning, namely a donation properly so called, which is motivated solely by sheer liberality or disinterested benevolence. The legislative history and judicial interpretation of similar provisions in predecessor statutes support this narrow construction. The statutory definition of 'donation' in the Income Tax Act does not apply to the Estate Duty Act, as the two statutes are not sufficiently related to warrant such cross-application. On the facts…
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