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TSEM9800 | Property held jointly by married couples or civil partners: contents

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Contents37 entries

  1. TSEM9805Property held jointly by married couples or civil partners: Overview: introduction
  2. TSEM9810Property held jointly by married couples or civil partners: Overview: explanation of terms
  3. TSEM9812Property held jointly by married couples or civil partners: Overview: two main rules
  4. TSEM9814Property held jointly by married couples or civil partners: The 50/50 rule: 50/50 rule and exclusions
  5. TSEM9816Property held jointly by married couples or civil partners: The 50/50 rule: Income to which neither of the individuals is beneficially entitled
  6. TSEM9818The 50/50 rule - partnership income
  7. TSEM9820Property held jointly by married couples or civil partners: The 50/50 rule: Income from furnished holiday lettings
  8. TSEM9822Property held jointly by married couples or civil partners - The 50/50 rule: income from jointly held shares in a close company
  9. TSEM9824Property held jointly by married couples or civil partners: The 50/50 rule: income which is treated as the income of the other individual, or of a third party
  10. TSEM9826Property held jointly by married couples or civil partners: The 50/50 rule: income in relation to which a declaration by the individuals under section 837 has effect
  11. TSEM9828The 50/50 rule - asset first put into joint names
  12. TSEM9830Property held jointly by married couples or civil partners: The 50/50 rule: New source
  13. TSEM9832Property held jointly by married couples or civil partners: The 50/50 rule: Year of marriage or civil partnership: assets already jointly held
  14. TSEM9834Property held jointly by married couples or civil partners: The 50/50 rule: year of death
  15. TSEM9836Property held jointly by married couples or civil partners: The 50/50 rule: year of permanent separation
  16. TSEM9838Property held jointly by married couples or civil partners: The 50/50 rule: year of divorce or dissolution
  17. TSEM9840Property held jointly by married couples or civil partners: The 50/50 rule: year of reconciliation
  18. TSEM9842Property held jointly by married couples or civil partners: Form 17 rule: introduction
  19. TSEM9844Property held jointly by married couples or civil partners: Form 17 rule: Who can make a declaration?
  20. TSEM9846Property held jointly by married couples or civil partners: Form 17 rule: declaration is optional
  21. TSEM9848Property held jointly by married couples or civil partners: Form 17 rule: beneficial interests
  22. TSEM9850Property held jointly by married couples or civil partners: Form 17 rule - declaration must reflect reality
  23. TSEM9851Property held jointly by married couples or civil partners: Form 17 rule - evidence
  24. TSEM9852Form 17 rule - how couple make declaration
  25. TSEM9854Property held jointly by married couples or civil partners: Form 17 rule - property not covered by declaration
  26. TSEM9856Property held jointly by married couples or civil partners: Form 17 rule - further change in beneficial interests
  27. TSEM9858Property held jointly by married couples or civil partners: Form 17 rule - no limit on number of declarations
  28. TSEM9860Property held jointly by married couples or civil partners: Form 17 rule - when declaration takes effect: normal case
  29. TSEM9862Property held jointly by married couples or civil partners: Form 17 rule - strict time limit
  30. TSEM9864Property held jointly by married couples or civil partners: form 17 rule - when a declaration stops
  31. TSEM9866Property held jointly by married couples or civil partners - Form 17 rule: death, separation and divorce or dissolution
  32. TSEM9868Property held jointly by married couples or civil partners: Form 17 rule - married couple or civil partners continue to live together
  33. TSEM9870Property held jointly by married couples or civil partners: Form 17 rule - action on receipt of form 17
  34. TSEM9872Property held jointly by married couples or civil partners: Form 17 rule - declaration accepted
  35. TSEM9874Property held jointly by married couples or civil partners: Form 17 rule - declarations delayed or lost in post
  36. TSEM9876Property held jointly by married couples or civil partners: Form 17 rule - exchange of information for investigation purposes
  37. TSEM9878Property held jointly by married couples or civil partners: Form 17 rule - general approach to declarations