Chapter TSEM6033

Published date02 May 2016
Record NumberTSEM6033
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

A ‘gift on account of death’ (donatio mortis causa) is a gift of personal property. It is given by a donor who is expecting to die. It is effective only if the donor dies. It automatically lapses if the donor recovers. The donor can change his mind and revoke the gift. It is neither a gift between the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT