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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Ownership and income tax: Specific types of property: land and buildings - examples

Sections TSEM9921- 9929 give examples illustrating the principles about ownership and joint ownership of property described in TSEM9000 to TSEM9800 with respect to land and buildings. If you cannot see an example here that fits your case, refer to the general principles.