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Introduction

Joint property: What is joint property?

Joint property: Joint property and inheritance tax

Investigation of form IHT404: Introduction to form IHT404

Investigation of form IHT404: What information does form IHT404 contain?

Investigation of form IHT404: General investigation points

Investigation of form IHT404: Lifetime transfers

Investigation of form IHT404: Gifts with reservation

Investigation of form IHT404: Insurance policies and annuities

Investigation of form IHT404: Jointly owned foreign property

Investigation of form IHT404: Joint debts

»Ê¹ÚÌåÓýapp extent of the share: All locations: Joint property passing by survivorship

»Ê¹ÚÌåÓýapp extent of the share: All locations: Joint property passing by will or intestacy

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: Practice where there is no documentary evidence of an express trust

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: When are the beneficial interests ascertained?

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: Joint money accounts

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: Lifetime gifts arising out of a transfer of an account into joint names

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: Land

»Ê¹ÚÌåÓýapp extent of the share: England, Wales and Northern Ireland: Procedure where the property produces income but the deceased takes a different share to his supposed share of the property

»Ê¹ÚÌåÓýapp extent of the share: Scotland: Special destinations and proof of donation

»Ê¹ÚÌåÓýapp extent of the share: Scotland: Joint money accounts

»Ê¹ÚÌåÓýapp extent of the share: Scotland: Land

»Ê¹ÚÌåÓýapp extent of the share: Scotland: Which law to apply to joint investments owned by someone domiciled in Scotland

»Ê¹ÚÌåÓýapp extent of the share: Scotland: Joint money accounts and special destinations

Valuation of joint property: Valuation

Valuation of joint property: Discounts for joint ownership

Types of joint property: Introduction

Types of joint property: Types of joint property in England, Wales and Northern Ireland

Types of joint property in Scottish law: Introduction

Types of joint property in Scottish law: Joint property rights of trustees and partners

Types of joint property in Scottish law: Common property

Nominated property: What is nominated property?

Nominated property: Investigation of nominated property