TSEM9805 - Property held jointly by married couples or civil partners: Overview: introduction
»Ê¹ÚÌåÓýapp guidance in TSEM9800+ is aimed at dealing with claims or enquiries about joint ownership by married couples or civil partners and how it affects the taxation of those individuals.
»Ê¹ÚÌåÓýapp guidance here applies specifically to the taxation of
- income arising from property
- held in the joint names of two individuals who are
- married, or
- civil partners of each other
- and are living together.
»Ê¹ÚÌåÓýappre are special rules in ITA/Sections 836 and 837, which are explained in the following sections.