[IHTM15050] IHTM15050 – The extent of the share (Scotland): special destinations and proof of donation
If two or more people purchase an asset jointly there may be a contractual agreement between them which determines how the property passes on death.
If the title is just in their joint names, such as to John and Jane, they own an equal share which passes to their executors (IHTM05012) on their deaths and is part of their free estate.
But if the title is to John and Jane and the survivor and they have paid equally for the asset, the survivor will be entitled to the whole on the death of the first to die (Perrett's Trs v Perrett  46 SLR 453). This is known as special (or survivorship) destination.