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IHTM15000 | Joint property and nominated property: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents33 entries

  1. IHTM15001Joint property and nominated property: introduction
  2. IHTM15011Joint property: What is joint property?
  3. IHTM15012Joint property: joint property and inheritance tax
  4. IHTM15021Investigation of form IHT404: introduction to form IHT404
  5. IHTM15022Investigation of form IHT404: what information does form IHT404 contain?
  6. IHTM15023Investigation of form IHT404: general investigation points
  7. IHTM15060Investigation of form IHT404: lifetime transfers
  8. IHTM15061Investigation of form IHT404: Gifts with reservation
  9. IHTM15062Investigation of form IHT404: insurance policies and annuities
  10. IHTM15063Investigation of form IHT404: jointly owned foreign property
  11. IHTM15064Investigation of form IHT404: joint debts
  12. IHTM15031The extent of the share: joint property passing by survivorship
  13. IHTM15032The extent of the share: joint property passing by Will or intestacy
  14. IHTM15040The extent of the share (England, Wales and Northern Ireland): practice where there is no documentary evidence of an express trust
  15. IHTM15041The extent of the share (England, Wales and Northern Ireland): When are the beneficial interests ascertained?
  16. IHTM15042The extent of the share (England, Wales and Northern Ireland): Joint money accounts
  17. IHTM15043The extent of the share (England, Wales and Northern Ireland): lifetime gifts arising out of a transfer of an account into joint names
  18. IHTM15044The extent of the share (England, Wales and Northern Ireland): land
  19. IHTM15045The extent of the share (England, Wales and Northern Ireland): procedure where the property produces income but the deceased takes a different share to their supposed share of the property
  20. IHTM15050The extent of the share (Scotland): special destinations and proof of donation
  21. IHTM15051The extent of the share (Scotland): joint money accounts
  22. IHTM15052The extent of the share (Scotland): land
  23. IHTM15053The extent of the share (Scotland): which law to apply to joint investments owned by someone domiciled in Scotland
  24. IHTM15054The extent of the share (Scotland): joint money accounts and special destination
  25. IHTM15071Valuation of joint property: valuation
  26. IHTM15072Valuation of joint property: discounts for joint ownership
  27. IHTM15081Types of joint property: introduction
  28. IHTM15082Types of joint property: types of joint property in England, Wales and Northern Ireland
  29. IHTM15091Types of joint property in Scottish law: introduction
  30. IHTM15092Types of joint property in Scottish law: joint property rights of trustees and partners
  31. IHTM15093Types of joint property in Scottish law: common property
  32. IHTM15101Nominated property: what is nominated property?
  33. IHTM15102Nominated property: investigation of nominated property