STEP SA – ‘ Helping LPRs Find Certainty’ 3 May 2021

Whoever subscribes to the theory about the certainty of death and tax, probably hasn’t stood in the shoes of a legal personal representative (LPR) attempting to administer the estate of a deceased person in a modern taxation system.

An LPR is personally exposed to liability for income tax in relation to the affairs of the deceased and of their estate, although the liability may be limited to the value of the assets that come into their hands.


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