Article on Estate and Gift Duty

Ivor Richardson (Professor, Victoria University of Wellington) and Robin Congreve (Independent) have recently published an article entitled, Preface to Adams and Rishardson’s Law of Estate and Gift Duty: An Outline of Amendments and Judicial Decisions Affecting the Act (1978). Provided below is the abstract from SSRN: 

In the preface to the fifth edition the authors note the changes to the context of the Estate and Gift Duties Act 1968 since the previous edition. In particular, the authors acknowledge the statutory amendments to introduce the charitable succession and matrimonial home allowances, and the new rates structure applying to gifts and estates. The authors also acknowledge the estate and gift duty implications of recent judicial decisions in areas including interest-free and low interest loans and testamentary forgiveness of debts.