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HMRC internal manual

Capital Gains Manual

Land: joint ownership of land

Where land in England and Wales is jointly owned, the joint owners will be either ‘joint tenants’ or ‘tenants in common’. In Scotland, the equivalent terms are ‘joint owners’ and ‘owners in common’. In Northern Ireland, land owned jointly will almost always be held by joint tenants or tenants in common, as in England and Wales.

The differences between the two types of joint ownership are explained in detail at CG70500 onwards.