IHTM15000 - Joint property and nominated property: contents
| Introduction |
| Joint property |
| Investigation of form IHT404 |
| The extent of the claim |
| Valuation of joint property |
| Types of joint property |
| Types of joint property in Scottish Law |
| Nominated property |
Introduction
| IHTM15001 | Introduction |
Joint property
| IHTM15011 | What is joint property? |
| IHTM15012 | Joint property and inheritance tax |
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 |
The extent of the claim
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 |
Valuation of joint property
| IHTM15071 | Valuation |
| IHTM15072 | Discounts for joint ownership |
Types of joint property
| IHTM15081 | Introduction |
| IHTM15082 | Types of joint property in England, Wales and Northern Ireland |
Types of joint property in Scottish law
| IHTM15091 | Introduction |
| IHTM15092 | Joint property rights of trustees and partners |
| IHTM15093 | Common property |
Nominated property
| IHTM15101 | What is nominated property? |
| IHTM15102 | Investigation of nominated property |
