IHTM15000 - Joint property and nominated property: contents

Introduction

1. IHTM15001

   Introduction

Joint property

1. IHTM15011

   Joint property: What is joint property?
2. IHTM15012

   Joint property: Joint property and inheritance tax

Investigation of form IHT404

1. IHTM15021

   Investigation of form IHT404: Introduction to form IHT404
2. IHTM15022

   Investigation of form IHT404: What information does form IHT404 contain?
3. IHTM15023

   Investigation of form IHT404: General investigation points
4. IHTM15060

   Investigation of form IHT404: Lifetime transfers
5. IHTM15061

   Investigation of form IHT404: Gifts with reservation
6. IHTM15062

   Investigation of form IHT404: Insurance policies and annuities
7. IHTM15063

   Investigation of form IHT404: Jointly owned foreign property
8. IHTM15064

   Investigation of form IHT404: Joint debts

The extent of the share: All locations

1. IHTM15031

   The extent of the share: All locations: Joint property passing by survivorship
2. IHTM15032

   The extent of the share: All locations: Joint property passing by will or intestacy

The extent of the share: England, Wales and Northern Ireland

1. IHTM15040

   The extent of the share: England, Wales and Northern Ireland: Practice where there is no documentary evidence of an express trust
2. IHTM15041

   The extent of the share: England, Wales and Northern Ireland: When are the beneficial interests ascertained?
3. IHTM15042

   The extent of the share: England, Wales and Northern Ireland: Joint money accounts
4. IHTM15043

   The extent of the share: England, Wales and Northern Ireland: Lifetime gifts arising out of a transfer of an account into joint names
5. IHTM15044

   The extent of the share: England, Wales and Northern Ireland: Land
6. IHTM15045

   The extent of the share: England, Wales and Northern Ireland: Procedure where the property produces income but the deceased takes a different share to his supposed share of the property

The extent of the share: Scotland

1. IHTM15050

   The extent of the share: Scotland: Special destinations and proof of donation
2. IHTM15051

   The extent of the share: Scotland: Joint money accounts
3. IHTM15052

   The extent of the share: Scotland: Land
4. IHTM15053

   The extent of the share: Scotland: Which law to apply to joint investments owned by someone domiciled in Scotland
5. IHTM15054

   The extent of the share: Scotland: Joint money accounts and special destinations

Valuation of joint property

1. IHTM15071

   Valuation of joint property: Valuation
2. IHTM15072

   Valuation of joint property: Discounts for joint ownership

Types of joint property

1. IHTM15081

   Types of joint property: Introduction
2. IHTM15082

   Types of joint property: Types of joint property in England, Wales and Northern Ireland

Types of joint property in Scottish law

1. IHTM15091

   Types of joint property in Scottish law: Introduction
2. IHTM15092

   Types of joint property in Scottish law: Joint property rights of trustees and partners
3. IHTM15093

   Types of joint property in Scottish law: Common property

Nominated property

1. IHTM15101

   Nominated property: What is nominated property?
2. IHTM15102

   Nominated property: Investigation of nominated property