TSEM9921 - Ownership and income tax: Specific types of property: land and buildings: example 1 - legal owner not as claimed
A flat is rented out and the rents are paid to A. A claims that the rent from the flat should be taxed half and half on A and her husband B. A says she has transferred the flat into joint names with B. But the Land Registry record clearly shows that A is the sole owner. It is also established that she was the sole borrower of the loan from the building society.
»Ê¹ÚÌåÓýappre is no evidence that the beneficial ownership of the property or the income is held to any extent by B.
Joint ownership is not in point here. »Ê¹ÚÌåÓýapp property is not held 'in joint names', so ITA/S836 (TSEM9814) is not relevant. That section refers to 'property held in the names of a husband and wife etc'.
A is taxable on all the income.