Manley Blaine, a South African resident, owns a block of flats situated in Wynberg, Cape Town. He inherited the block of flats in terms of his father's (Mr Blaine Senior) will, executed in the United Kingdom. Mr Blaine Senior was, at date of death and throughout his adult life, ordinarily resident in the United Kingdom.

1. Assume the block of flats that Manley inherited were situated in the United Kingdom. Explain how Mr Blaine Senior and Manley Blaine would be taxed on rentals received 

2. State what the source of the rentals received by Mr Blaine Senior is? 

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1 If the block of flats were situated in the United Kingdom both Mr Blaine ... View the full answer