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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Liability to date/death: deceased competent to dispose: joint tenancies

TCGA92/S62 (10)

The legislation in TCGA92/S62 (1), see CG30330 and CG30730, applies to all assets `of which a deceased person was competent to dispose’. This latter phrase is defined in TCGA92/S62 (10). This says that the term includes all assets that

  • a person could have disposed of by his will assuming

    • the individual was of full age and capacity
    • the individual was domiciled in England


* that all the assets were situated in England


  • the individual’s severable share of any asset in which the interest he or she held immediately before death was held as a beneficial joint tenant.

This latter category of asset cannot be disposed of by will because it passes automatically to the surviving joint tenant(s) on death, see CG30230.