»Ê¹ÚÌåÓýapp

Overview - introduction

Overview - explanation of terms

Overview - two main rules

»Ê¹ÚÌåÓýapp 50/50 rule - 50/50 rule and exclusions

»Ê¹ÚÌåÓýapp 50/50 rule - income to which neither of the individuals is beneficially entitled

»Ê¹ÚÌåÓýapp 50/50 rule - partnership income

»Ê¹ÚÌåÓýapp 50/50 rule - income from furnished holiday lettings

»Ê¹ÚÌåÓýapp 50/50 rule - income from jointly held shares in a close company

»Ê¹ÚÌåÓýapp 50/50 rule - income which is treated as the income of the other individual, or of a third party

»Ê¹ÚÌåÓýapp 50/50 rule - income in relation to which a declaration by the individuals under section 837 has effect

»Ê¹ÚÌåÓýapp 50/50 rule - asset first put into joint names

»Ê¹ÚÌåÓýapp 50/50 rule - new source

»Ê¹ÚÌåÓýapp 50/50 rule - year of marriage or civil partnership - assets already jointly held

»Ê¹ÚÌåÓýapp 50/50 rule - year of death

»Ê¹ÚÌåÓýapp 50/50 rule - year of permanent separation

»Ê¹ÚÌåÓýapp 50/50 rule - year of divorce or dissolution

»Ê¹ÚÌåÓýapp 50/50 rule - year of reconciliation

Form 17 rule - introduction

Form 17 rule - who can make a declaration?

Form 17 rule - declaration is optional

Form 17 rule - beneficial interests

Form 17 rule - declaration must reflect reality

Form 17 rule - evidence

Form 17 rule - how couple make declaration

Form 17 rule - property not covered by declaration

Form 17 rule - further change in beneficial interests

Form 17 rule - no limit on number of declarations

Form 17 rule - when declaration takes effect - normal case

Form 17 rule - strict time limit

Form 17 rule - when a declaration stops

Form 17 rule - death, separation and divorce or dissolution of civil partnership

Form 17 rule - married couple or civil partners continue to live together

Form 17 rule - action on receipt of form 17

Form 17 rule - declaration accepted

Form 17 rule - declarations delayed or lost in post

Form 17 rule - exchange of information for investigation purposes

Form 17 rule - general approach to declarations