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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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The extent of the share (Scotland): land

The title to heritage is proof of its ownership, and the owners interests in it - unless there is evidence to the contrary, normally by way of written document.

If there is no special destination (IHTM15050) and there is equal provision of the price, each co-owner can dispose of his own share as part of his estate and there is no accretion among them.

If spouses or civil partners (IHTM11032) are the joint owners you should keep the ‘related property’ (IHTM09731) provisions in view (IHTA84/S161).

If it is claimed the beneficial interests (IHTM15011) vary from those indicated by the title and the absence of gift is claimed, strong proof is required of the parties intentions such as a contemporaneous writing. In cases of difficulty refer to Technical