IHTM15000 - Joint property and nominated property: contents

Introduction
Joint property
Investigation of form IHT404
The extent of the share
Valuation of joint property
Types of joint property
Types of joint property in Scottish law
Nominated property 

Introduction

IHTM15001 Introduction

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Joint property

IHTM15011 What is joint property?
IHTM15012 Joint property and inheritance tax

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Investigation of form IHT404

IHTM15021 Introduction to form IHT404
IHTM15022 What information does form IHT404 contain?
IHTM15023 General investigation points
IHTM15060 Lifetime transfers
IHTM15061 Gifts with reservation
IHTM15062 Insurance policies and annuities
IHTM15063 Jointly owned foreign property
IHTM15064 Joint debts

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The extent of the share

All locations

IHTM15031 Joint property passing by survivorship
IHTM15032 Joint property passing by will or intestacy

England, Wales and Northern Ireland

IHTM15040 Practice where there is no documentary evidence of an express trust
IHTM15041 When are the beneficial interests ascertained?
IHTM15042 Joint money accounts
IHTM15043 Lifetime gifts arising out of a transfer of an account into joint names
IHTM15044 Land
IHTM15045 Procedure where the property produces income but the deceased takes a different share to his supposed share of the property

Scotland

IHTM15050 Special destinations and proof of donation
IHTM15051 Joint money accounts
IHTM15052 Land
IHTM15053 Which law to apply to joint investments owned by someone domiciled in Scotland
IHTM15054 Joint money accounts and special destinations

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Valuation of joint property

IHTM15071 Valuation
IHTM15072 Discounts for joint ownership

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Types of joint property

IHTM15081 Introduction
IHTM15082 Types of joint property in England, Wales and Northern Ireland

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Types of joint property in Scottish law

IHTM15091 Introduction
IHTM15092 Joint property rights of trustees and partners
IHTM15093 Common property

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Nominated property

IHTM15101 What is nominated property?
IHTM15102 Investigation of nominated property