– see also Joint property

'entirety' approach

'income' approach

Agricultural property relief

Co-owner's share

Company share option plans, jointly owned companies

Farmers and landowners, exchanges of land

Husband and wife or civil partners

Interest in a dwelling-house

Interests in land, roll-over relief

Joint property discounts, VOA's approach

Married couples


– see Partnerships

Private residence relief

Husband and wife

Unrelated owner occupiers

Private residence relief, unrelated owner occupiers

Residential lettings

Shares other than half-shares

Undivided shares