IN115+ - Independent Taxation Manual: Contents

JOINTLY HELD PROPERTY

General

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GENERAL RULE FOR DECIDING WHAT INCOME TO ASSESS ON A SPOUSE OR CIVIL PARTNER

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JOINTLY HELD PROPERTY AND INCOME: SPECIAL RULES

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COUPLE CAN HOLD ASSETS SEPARATELY

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ASSETS HELD JOINTLY WITH OTHERS

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BROAD APPROACH

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EXCHANGE OF INFORMATION FOR INVESTIGATION PURPOSES