Skip to content
Solved

TSEM9962 | Ownership and income tax: Specific types of property: shares: legal and beneficial ownership - joint ownership

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

When property, including shares, is held in joint names, there is a presumption in law that the property is held as joint tenants, but this presumption can be rebutted by evidence (TSEM9230).