Berry v. Warnett, [1980] T.R. 299 (C.A.), rev'd [1980] BTC 239 (HL) -- summary under Paragraph 69(1)(b)

By services, 28 November, 2015

"[T]he ordinary primary meaning of 'gift' is a voluntary transfer of property made without consideration."

Note
rev'd on other grounds [1980] BTC 239 (HL)
Topics and taglines
Topic
Income Tax Act - s. 69(1)(b)
Words and phrases
gift
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338650
Extra import data
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