TSEM6002 - Legal background to trusts & estates: summary of notes about the law in England & Wales
»Ê¹ÚÌåÓýappse notes cover the law in England & Wales only. Details of the law in Scotland are at TSEM6500 onwards.
»Ê¹ÚÌåÓýappse notes concentrate on the laws of property, as taxation is frequently concerned with property and any income from it. »Ê¹ÚÌåÓýappy will help you to determine
- the nature of an item of property
- who has legal title
- who has any other interests relating to the asset
- if and when the ownership changed
- whether the property exists at all if this is in doubt.