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

IHTM15001Introduction

Joint property

IHTM15011What is joint property?
IHTM15012Joint property and inheritance tax

Investigation of form IHT404

IHTM15021Introduction to form IHT404
IHTM15022What information does form IHT404 contain?
IHTM15023General investigation points
IHTM15060Lifetime transfers
IHTM15061Gifts with reservation
IHTM15062Insurance policies and annuities
IHTM15063Jointly owned foreign property
IHTM15064Joint debts

The extent of the claim

All locations

IHTM15031Joint property passing by survivorship
IHTM15032Joint property passing by will or intestacy

England, Wales and Northern Ireland

IHTM15040Practice where there is no documentary evidence of an express trust
IHTM15041When are the beneficial interests ascertained?
IHTM15042Joint money accounts
IHTM15043Lifetime gifts arising out of a transfer of an account into joint names
IHTM15044Land
IHTM15045Procedure where the property produces income but the deceased takes a different share to his supposed share of the property

Scotland

IHTM15050Special destinations and proof of donation
IHTM15051Joint money accounts
IHTM15052Land
IHTM15053Which law to apply to joint investments owned by someone domiciled in Scotland
IHTM15054Joint money accounts and special destinations

Valuation of joint property

IHTM15071Valuation
IHTM15072Discounts for joint ownership

Types of joint property

IHTM15081Introduction
IHTM15082Types of joint property in England, Wales and Northern Ireland

Types of joint property in Scottish law

IHTM15091Introduction
IHTM15092Joint property rights of trustees and partners
IHTM15093Common property

Nominated property

IHTM15101What is nominated property?
IHTM15102Investigation of nominated property

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