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
Top of page
Joint property
Top of page
Investigation of form IHT404
Top of page
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
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Types of joint property
| IHTM15081 |
Introduction |
| IHTM15082 |
Types of joint property in England, Wales and Northern Ireland |
Top of page
Types of joint property in Scottish law
Top of page
Nominated property
