Prima facie withdrawal inquiries: restrict questions to cases showing abnormal withdrawals after comparing recent and earlier drawings. Assistant Controllers of Estate Duty must not raise withdrawal queries routinely but only where a prima facie need exists; they should compare drawings in ... Summary
Prima facie withdrawal inquiries: restrict questions to cases showing abnormal withdrawals after comparing recent and earlier drawings.
Assistant Controllers of Estate Duty must not raise withdrawal queries routinely but only where a prima facie need exists; they should compare drawings in the two years before death with earlier withdrawals and consider the deceased's financial status, raising queries only if something extraordinary or abnormal appears.
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