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Contents

Official guidance
Capital Gains Manual

CG70200P · Land: land: introduction to Capital Gains Tax and land

  • CG70200 · Land: disposals of land: special rules
  • CG70201 · Land: capital receipts chargeable to income tax or corporation tax
  • CG70202 · Land: understanding the principles of land law
  • CG70205 · Land: what is land?
  • CG70207 · Land: what is land? Chattels & fixtures
  • CG70220 · Land: 'real' property
  • CG70223 · Land: land tenures
  • CG70224 · Land: estates in land
  • CG70229 · Land: land transferred to trustees
  • CG70230 · Land: legal and beneficial interests in land
  • CG70240 · Land: joint ownership of land
  • CG70250 · Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
  • CG70280 · Land: disposal of interest in land must be in writing
  • CG70281 · Land: disposal of interest in land: form of the contract
  • CG70291 · Land: disposal of interest in land: declaration of trust
  • CG70295 · Land: disposal of interest in land: capital sums derived from assets
  • CG70300 · Land: destruction of buildings
  1. Land: land: introduction to Capital Gains Tax and land: contents
  2. Land: joint ownership of land

CG70240 | Land: joint ownership of land

From HM Revenue & Customs · Capital Gains Manual

Where land in England and Wales is jointly owned, the joint owners will be either ‘joint tenants’ or ‘tenants in common’. In Scotland, the equivalent terms are ‘joint owners’ and ‘owners in common’. In Northern Ireland, land owned jointly will almost always be held by joint tenants or tenants in common, as in England and Wales.

The differences between the two types of joint ownership are explained in detail at CG70500 onwards.

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