Hearings
New Zealand
14 Feb 1956 [1956] 2 WLR 578, PC
Florence Emma Ward v Commissioner Of Inland Revenue
Subject Matter
REVENUE — New zealand — Revenue — Estate duty — Transfer of real property — In consideration of annuity for life — “Disposition of property” — “Accompanied by … a contract for … benefit to the deceased” — Property liable to duty on death — Death Duties Act, No. 21 of 1921 (New Zealand), s. 5 (1) (j) (ii).
REVENUE — Estate duty.