Quick succession relief allowed before finality of estate duty assessments, subject to appellate review and rectification. Granting of quick succession relief may be processed before finality of connected estate duty assessments; proposals should be submitted immediately so the estate duty assessment can be reduced by the admissible relief, while authorities must maintain records, monitor appellate outcomes affecting estate liability, and make rectifications at each stage of appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quick succession relief allowed before finality of estate duty assessments, subject to appellate review and rectification.
Granting of quick succession relief may be processed before finality of connected estate duty assessments; proposals should be submitted immediately so the estate duty assessment can be reduced by the admissible relief, while authorities must maintain records, monitor appellate outcomes affecting estate liability, and make rectifications at each stage of appeal.
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