TSEM9800 - Property held jointly by married couples or civil partners: contents

1. TSEM9805

   Overview - introduction
2. TSEM9810

   Overview - explanation of terms
3. TSEM9812

   Overview - two main rules
4. TSEM9814

   The 50/50 rule - 50/50 rule and exclusions
5. TSEM9816

   The 50/50 rule - income to which neither of the individuals is beneficially entitled
6. TSEM9818

   The 50/50 rule - partnership income
7. TSEM9820

   The 50/50 rule - income from furnished holiday lettings
8. TSEM9822

   The 50/50 rule - income from jointly held shares in a close company
9. TSEM9824

   The 50/50 rule - income which is treated as the income of the other individual, or of a third party
10. TSEM9826

    The 50/50 rule - income in relation to which a declaration by the individuals under section 837 has effect
11. TSEM9828

    The 50/50 rule - asset first put into joint names
12. TSEM9830

    The 50/50 rule - new source
13. TSEM9832

    The 50/50 rule - year of marriage or civil partnership - assets already jointly held
14. TSEM9834

    The 50/50 rule - year of death
15. TSEM9836

    The 50/50 rule - year of permanent separation
16. TSEM9838

    The 50/50 rule - year of divorce or dissolution
17. TSEM9840

    The 50/50 rule - year of reconciliation
18. TSEM9842

    Form 17 rule - introduction
19. TSEM9844

    Form 17 rule - who can make a declaration?
20. TSEM9846

    Form 17 rule - declaration is optional
21. TSEM9848

    Form 17 rule - beneficial interests
22. TSEM9850

    Form 17 rule - declaration must reflect reality
23. TSEM9851

    Form 17 rule - evidence
24. TSEM9852

    Form 17 rule - how couple make declaration
25. TSEM9854

    Form 17 rule - property not covered by declaration
26. TSEM9856

    Form 17 rule - further change in beneficial interests
27. TSEM9858

    Form 17 rule - no limit on number of declarations
28. TSEM9860

    Form 17 rule - when declaration takes effect - normal case
29. TSEM9862

    Form 17 rule - strict time limit
30. TSEM9864

    Form 17 rule - when a declaration stops
31. TSEM9866

    Form 17 rule - death, separation and divorce or dissolution of civil partnership
32. TSEM9868

    Form 17 rule - married couple or civil partners continue to live together
33. TSEM9870

    Form 17 rule - action on receipt of form 17
34. TSEM9872

    Form 17 rule - declaration accepted
35. TSEM9874

    Form 17 rule - declarations delayed or lost in post
36. TSEM9876

    Form 17 rule - exchange of information for investigation purposes
37. TSEM9878

    Form 17 rule - general approach to declarations