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South Africa decisions
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Ritchie NO v Ritchie NO and Others (75467/15) [2016] ZAGPPHC 1235 (11 November 2016)
The court held that beneficiaries of life policy proceeds were liable for interest on their apportioned estate duty under the Estate Duty Act.
Commissioner South African Revenue Services v Estate Late Streicher (194/03) [2004] ZASCA 126; 66 SATC 282 (31 May 2004)
The Supreme Court of Appeal held that the sale of the immovable property was not 'in the course of the liquidation of the estate' as contemplated by section 5(1)(a) of the Estate Duty Act. The sale was effected by the executor in his personal capacity and as representative of a beneficiary, not in his official capacity as executor. The sale was not necessary for the liquidation process, nor was it implemented as part of the executor's functions in liquidating the estate. The court distinguished between sales made 'during' liquidation and those made 'in the course of' liquidation, finding that…
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Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de Beer (328/99) [2001] ZASCA 63; 2002 (1) SA 526 (SCA) (18 May 2001)
The Supreme Court of Appeal interpreted section 4(m)(ii) of the Estate Duty Act and dismissed the Commissioner’s appeal with costs.
Greenan (estate Ebbelaar) and Another v Commissioner for Inland Revenue, Greenan (estate Terblanche) and Another v Commissioner for Inland Revenue (537/94, 538/94) [1996] ZASCA 53 (24 May 1996)
The court held that an executor was not personally liable under section 19 for estate duty on policy proceeds never under the executor’s control.
Kommissaris van Binnelandse Inkomste v Steyn NO (667/1989) [1991] ZASCA 104; 1992 (1) SA 110 (AD); (13 September 1991)
The Supreme Court of Appeal held that the respondent failed to prove that the maintenance obligation should be adjusted for inflation, as there was insufficient evidence regarding Mrs Terblanche's financial position and need for increased maintenance. The right of occupation over the Cleostraat property had lapsed prior to the deceased's death, and thus did not form part of the estate's liability. The estate's obligation for medical costs, however, was accepted at R1,500 per year and, by agreement, adjusted for future inflation. The prescribed regulations for capitalisation under the Estate D…
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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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Commissioner for Inland Revenue v Bulman (224/1985) [1986] ZASCA 139 (28 November 1986)
The court held that estate duty relief for duplicated property must be calculated on a pro rata basis, not by the increased-duty formula.
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