Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Ownership and income tax: Specific types of property: shares - examples

Sections TSEM9971-9978 give examples illustrating the general principles about ownership and joint ownership of property with respect to shares. If you cannot see an example here that fits your case, refer to the general principles.