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Contents

Official guidance
Inheritance Tax Manual

IHTM15000 · Joint property and nominated property

  • IHTM15001 · Introduction
  • IHTM15011 · Joint property: What is joint property?
  • IHTM15012 · Joint property: joint property and inheritance tax
  • IHTM15021 · Investigation of form IHT404: introduction to form IHT404
  • IHTM15022 · Investigation of form IHT404: what information does form IHT404 contain?
  • IHTM15023 · Investigation of form IHT404: general investigation points
  • IHTM15060 · Investigation of form IHT404: lifetime transfers
  • IHTM15061 · Investigation of form IHT404: Gifts with reservation
  • IHTM15062 · Investigation of form IHT404: insurance policies and annuities
  • IHTM15063 · Investigation of form IHT404: jointly owned foreign property
  • IHTM15064 · Investigation of form IHT404: joint debts
  • IHTM15031 · The extent of the share: joint property passing by survivorship
  • IHTM15032 · The extent of the share: joint property passing by Will or intestacy
  • IHTM15040 · The extent of the share (England, Wales and Northern Ireland): practice where there is no documentary evidence of an express trust
  • IHTM15041 · The extent of the share (England, Wales and Northern Ireland): When are the beneficial interests ascertained?
  • IHTM15042 · The extent of the share (England, Wales and Northern Ireland): Joint money accounts
  • IHTM15043 · The extent of the share (England, Wales and Northern Ireland): lifetime gifts arising out of a transfer of an account into joint names
  • IHTM15044 · The extent of the share (England, Wales and Northern Ireland): land
  • IHTM15045 · The 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
  • IHTM15050 · The extent of the share (Scotland): special destinations and proof of donation
  • IHTM15051 · The extent of the share (Scotland): joint money accounts
  • IHTM15052 · The extent of the share (Scotland): land
  • IHTM15053 · The extent of the share (Scotland): which law to apply to joint investments owned by someone domiciled in Scotland
  • IHTM15054 · The extent of the share (Scotland): joint money accounts and special destination
  • IHTM15071 · Valuation of joint property: valuation
  • IHTM15072 · Valuation of joint property: discounts for joint ownership
  • IHTM15081 · Types of joint property: introduction
  • IHTM15082 · Types of joint property: types of joint property in England, Wales and Northern Ireland
  • IHTM15091 · Types of joint property in Scottish law: introduction
  • IHTM15092 · Types of joint property in Scottish law: joint property rights of trustees and partners
  • IHTM15093 · Types of joint property in Scottish law: common property
  • IHTM15101 · Nominated property: what is nominated property?
  • IHTM15102 · Nominated property: investigation of nominated property
  1. Joint property and nominated property: contents
  2. The extent of the share (Scotland): land

IHTM15052 | The extent of the share (Scotland): land

From HM Revenue & Customs · Inheritance Tax Manual

The title to heritage is proof of its ownership, and the owners interests in it - unless there is evidence to the contrary, normally by way of written document.

If there is no special destination (IHTM15050) and there is equal provision of the price, each co-owner can dispose of his own share as part of his estate and there is no accretion among them.

If spouses or civil partners (IHTM11032) are the joint owners you should keep the ‘related property’ (IHTM09731) provisions in view (IHTA84/S161).

If it is claimed the beneficial interests (IHTM15011) vary from those indicated by the title and the absence of gift is claimed, strong proof is required of the parties intentions such as a contemporaneous writing. In cases of difficulty refer to Technical

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