TSEM9800 - Property held jointly by married couples or civil partners: contents

  1. TSEM9805
    Overview - introduction
  2. TSEM9810
    Overview - explanation of terms
  3. TSEM9812
    Overview - two main rules
  4. TSEM9814
    The 50/50 rule - 50/50 rule and exclusions
  5. TSEM9816
    The 50/50 rule - income to which neither of the individuals is beneficially entitled
  6. TSEM9818
    The 50/50 rule - partnership income
  7. TSEM9820
    The 50/50 rule - income from furnished holiday lettings
  8. TSEM9822
    The 50/50 rule - income from jointly held shares in a close company
  9. TSEM9824
    The 50/50 rule - income which is treated as the income of the other individual, or of a third party
  10. TSEM9826
    The 50/50 rule - income in relation to which a declaration by the individuals under section 837 has effect
  11. TSEM9828
    The 50/50 rule - asset first put into joint names
  12. TSEM9830
    The 50/50 rule - new source
  13. TSEM9832
    The 50/50 rule - year of marriage or civil partnership - assets already jointly held
  14. TSEM9834
    The 50/50 rule - year of death
  15. TSEM9836
    The 50/50 rule - year of permanent separation
  16. TSEM9838
    The 50/50 rule - year of divorce or dissolution
  17. TSEM9840
    The 50/50 rule - year of reconciliation
  18. TSEM9842
    Form 17 rule - introduction
  19. TSEM9844
    Form 17 rule - who can make a declaration?
  20. TSEM9846
    Form 17 rule - declaration is optional
  21. TSEM9848
    Form 17 rule - beneficial interests
  22. TSEM9850
    Form 17 rule - declaration must reflect reality
  23. TSEM9851
    Form 17 rule - evidence
  24. TSEM9852
    Form 17 rule - how couple make declaration
  25. TSEM9854
    Form 17 rule - property not covered by declaration
  26. TSEM9856
    Form 17 rule - further change in beneficial interests
  27. TSEM9858
    Form 17 rule - no limit on number of declarations
  28. TSEM9860
    Form 17 rule - when declaration takes effect - normal case
  29. TSEM9862
    Form 17 rule - strict time limit
  30. TSEM9864
    Form 17 rule - when a declaration stops
  31. TSEM9866
    Form 17 rule - death, separation and divorce or dissolution of civil partnership
  32. TSEM9868
    Form 17 rule - married couple or civil partners continue to live together
  33. TSEM9870
    Form 17 rule - action on receipt of form 17
  34. TSEM9872
    Form 17 rule - declaration accepted
  35. TSEM9874
    Form 17 rule - declarations delayed or lost in post
  36. TSEM9876
    Form 17 rule - exchange of information for investigation purposes
  37. TSEM9878
    Form 17 rule - general approach to declarations