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1A person who receives a gift.
recipient, beneficiary, doneeView synonyms
- ‘There is also a ‘small gifts' exemption of £250, which can be paid in each tax year to any number of suitable donees.’
- ‘The bedrock to the inheritance tax legislation is the exemption for assets passing between spouses where the value is reflected in the donee spouse's estate.’
- ‘Complications arise if the donee innocently expends the stolen money in reliance on the validity of the gift before the donee receives notice of the victim's claim for restitution.’
- ‘Florence, for instance, granted diplomatic gifts according to the rank of the donees, and a special law determined their value.’
- ‘The first of the factors is important because the payment is taken out of the realm of what might be regarded as a gift explicable by reference to the pure personal relations that exist between the donor and the donee.’
- ‘The alternative rule, and still the majority approach, is that a donor who breaks off the engagement for a reason that has nothing to do with the donee's behavior cannot recover the ring.’
- ‘It has been contended that even where all those elements are absent the burden in equity is on the donee to show that the donor knew what he was doing and was under no mistake as to the effect of any legal instrument which he may have signed.’
- ‘In this class of cases it has been considered necessary to show that the donor had independent advice, and was removed from the influence of the donee when the gift to him was made.’
- ‘I, for my part, do not think that the intended donee could in these circumstances have any claim against the solicitor.’
- ‘The relationship ought to be one based on mutual understanding, and understanding of what a gift may mean, and of the donor's and donee's vision and needs.’
- ‘The gifted assets would remain the property of the donees of the insured client.’
- ‘The first €3,000 of the taxable value of a taxable gift taken by a donee from any one disponer in a calendar year is exempt from tax.’
- ‘The gift is effective only if the donee acquires the unconditional right to dispose of the funds.’
- ‘A donor cannot, however, turn what was initially a gift into a loan without the agreement of the donee and Peter certainly never agreed to such a transformation.’
- ‘The mistake comes to light some time later during the lifetime of the donor, after the gift to the intended donee should have taken effect.’
- ‘The notable exception will be charities with significant international operations that also want to be donee organisations.’
- ‘A gift or inheritance taken by a donee or successor who is a spouse of the disponer is exempt from capital acquisitions tax.’
- ‘Leaving aside cases of improper pressure or threats, undue influence may arise where the donee has acquired over the donor a measure of influence or ascendancy of which he takes unfair advantage.’
- ‘Split-receipting may be available where a donor gives a gift to a charity or other qualified donee and receives something of value or some other benefit in return.’
- ‘In this respect he relied in part on the fact that the donor was still alive and the only reason why the donee did not take the gift was because the donor had changed his mind.’
- 1.1Law A person who is given a power of appointment.
- ‘The equity of the donee and the estate to be claimed by virtue of it depend on the transaction, that is, on the acts done, and not on the language of the memorandum [which amounted to an imperfect gift].’
- ‘The discretion must be for the purpose for which the donee of power, the repository of power receives the discretion.’
- ‘They may be donees of power, but does not first principles declare that the Minister can take into account in the exercise of discretion any matter that he or she wants to, unless the statute expressly or impliedly forbids it?’
- ‘I mean, it does seem to be harnessing the discretion to one, admittedly an important factor but only one factor, in terms of the powers given to the donee of statutory power.’
Early 16th century: from donor + -ee.
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