»Ê¹ÚÌåÓýapp

Where joint tenants hold land none own a fractional share. »Ê¹ÚÌåÓýappy all own the whole. When a joint tenant dies nothing passes to his personal representatives as part of his estate.  »Ê¹ÚÌåÓýapp land is owned by the surviving tenant(s).

For CGT purposes, when the property is sold, each tenant is entitled to an equal share of the proceeds (CG70520 � CG70525).

It is possible to sever a joint tenancy and create a tenancy in common.