IHTM15000 – Joint property and nominated property [IHTM15000]
Contents:
- [IHTM15001] IHTM15001 – Joint property and nominated property: introduction
- [IHTM15011] IHTM15011 – Joint property: What is joint property?
- [IHTM15012] IHTM15012 – Joint property: joint property and inheritance tax
- [IHTM15021] IHTM15021 – Investigation of form IHT404: introduction to form IHT404
- [IHTM15022] IHTM15022 – Investigation of form IHT404: what information does form IHT404 contain?
- [IHTM15023] IHTM15023 – Investigation of form IHT404: general investigation points
- [IHTM15060] IHTM15060 – Investigation of form IHT404: lifetime transfers
- [IHTM15061] IHTM15061 – Investigation of form IHT404: Gifts with reservation
- [IHTM15062] IHTM15062 – Investigation of form IHT404: insurance policies and annuities
- [IHTM15063] IHTM15063 – Investigation of form IHT404: jointly owned foreign property
- [IHTM15064] IHTM15064 – Investigation of form IHT404: joint debts
- [IHTM15031] IHTM15031 – The extent of the share: joint property passing by survivorship
- [IHTM15032] IHTM15032 – The extent of the share: joint property passing by Will or intestacy
- [IHTM15040] IHTM15040 – The extent of the share (England, Wales and Northern Ireland): practice where there is no documentary evidence of an express trust
- [IHTM15041] IHTM15041 – The extent of the share (England, Wales and Northern Ireland): When are the beneficial interests ascertained?
- [IHTM15042] IHTM15042 – The extent of the share (England, Wales and Northern Ireland): Joint money accounts
- [IHTM15043] IHTM15043 – The extent of the share (England, Wales and Northern Ireland): lifetime gifts arising out of a transfer of an account into joint names
- [IHTM15044] IHTM15044 – The extent of the share (England, Wales and Northern Ireland): land
- [IHTM15045] IHTM15045 – The extent of the share (England, Wales and Northern Ireland): procedure where the property produces income but the deceased takes a different share to their supposed share of the property
- [IHTM15050] IHTM15050 – The extent of the share (Scotland): special destinations and proof of donation
- [IHTM15051] IHTM15051 – The extent of the share (Scotland): joint money accounts
- [IHTM15052] IHTM15052 – The extent of the share (Scotland): land
- [IHTM15053] IHTM15053 – The extent of the share (Scotland): which law to apply to joint investments owned by someone domiciled in Scotland
- [IHTM15054] IHTM15054 – The extent of the share (Scotland): joint money accounts and special destination
- [IHTM15071] IHTM15071 – Valuation of joint property: valuation
- [IHTM15072] IHTM15072 – Valuation of joint property: discounts for joint ownership
- [IHTM15081] IHTM15081 – Types of joint property: introduction
- [IHTM15082] IHTM15082 – Types of joint property: types of joint property in England, Wales and Northern Ireland
- [IHTM15091] IHTM15091 – Types of joint property in Scottish law: introduction
- [IHTM15092] IHTM15092 – Types of joint property in Scottish law: joint property rights of trustees and partners
- [IHTM15093] IHTM15093 – Types of joint property in Scottish law: common property
- [IHTM15101] IHTM15101 – Nominated property: what is nominated property?
- [IHTM15102] IHTM15102 – Nominated property: investigation of nominated property