| 单词 | Gift inter vivos |
| 释义 | 生者之間的饋贈 The transfer of any property from one person to another gratuitously while the donor is alive and not in expectation of death: Shiu Wing Ltd & Ors v Cmr of Estate Duty [2000] 3 HKC 13, 3 HKLRD 76 (CFA). This is opposite to a testamentary gift made by will that vests on the death of the donor-testator. A gift appears to be effective when the donor intends to make it a gift and the recipient takes the thing given and keeps it, knowing that he has done so: Halsbury’s Laws of England, Vol 20, 4th Ed Reissue, p 2, para 1. See also Donatio mortis causa; Inter vivos; Testamentary gift; Vested interest. 指在贈與人仍然在生而沒有預期死亡的情況下，一人將任何財產免費地轉移至另一人：Shiu Wing Ltd & Ors v Cmr of Estate Duty [2000] 3 HKLRD 76, 3 HKC 13（終審法院）。生者之間的饋贈與藉遺囑訂立在贈與人或立遺囑人死亡時歸予的遺囑性質餽贈相反。如贈與人意圖作出饋贈，而受贈人接受該饋贈並將之保存，知悉他/她已作出該作為，則該饋贈看似有效：Halsbury’s Laws of England，第20冊， 第4版（再發行）第2頁第1段。另見 Donatio mortis causa; Inter vivos; Testamentary gift; Vested interest。 |
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