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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: Specific types of property: land and buildings - legal title

Section 52 Law of Property Act 1925 (LPA) provides that any transfer of legal title (conveyance) of land is void unless made by deed. A conveyance after 2002 needs to be registered with the Land Registry. The Land Registry documents provide evidence of who holds the legal title. A copy of Land Registry form TR1, in use from 1 April 1998, can be seen TR1 

There is unlikely to be any dispute about the registered legal owners. In cases where the ownership is in dispute, the Land Registry entry should be examined to ascertain the legal owner(s).