(1) 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.(2) 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].(3) 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.(4) 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.(5) 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.(6) The discretion must be for the purpose for which the donee of power, the repository of power receives the discretion.(7) I, for my part, do not think that the intended donee could in these circumstances have any claim against the solicitor.(8) 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.(9) 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.(10) 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.(11) The gift is effective only if the donee acquires the unconditional right to dispose of the funds.(12) 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.(13) 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.(14) The notable exception will be charities with significant international operations that also want to be donee organisations.(15) 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.(16) 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 .
