These are a few examples of rights of residence where joint ownership is involved:
This was the situation in the Lloyds Private Banking case (see IHTM16134). Difficulties may arise where the terms of the will do not appear to confer such positive rights on the occupant. If in fact sole occupation has been enjoyed you should investigate thoroughly, obtain the facts and if exclusive occupation has been enjoyed find out why. In contested cases, obtain copies of agreements, documents etc. and refer to Litigation Team.
The survivor apparently does not have an interest in possession but has he/she in fact enjoyed sole occupation? If so, you should proceed as at 1 above.
This is a common feature of many tax planning schemes which have been developed recently and on which advice is being sought from the HMRC Solicitor. You should refer any such cases to Technical Group who will liase with the Litigation team as necessary.