IHTM36272 - Improving future compliance: joint property
If joint property is omitted from an account, you may wish to offer the following advice to agents to help future compliance
바카라 사이트˜While a taxpayer may not even need a grant of probate or confirmation to deal with joint property, whether it devolves by will or by survivorship it is 바카라 사이트˜appropriate바카라 사이트™ property under IHTA84/S216 (3). This means that the deceased바카라 사이트™s share of joint property that is owned by them up to the date of death must be included in the IHT400.바카라 사이트™
The wording should be adjusted to suit the particular circumstances of your case.