IHTM15091 | Types of joint property in Scottish law: introduction
From HM Revenue & Customs · Inheritance Tax Manual
In Scotland there are two main types of joint ownership situation. These are
Most joint property is held as common property, where each joint owner has a separate title to a specific share which they can transfer separately. The devolution depends on who provided the property and how parties have chosen to dispose of it, for example by special destination (IHTM15050).