Chapter CG70525

Published date12 March 2016
Record NumberCG70525
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

If a joint tenant wishes to dispose of the whole or part of his or her interest in the land, without the other tenant or tenants doing likewise, the joint tenancy must be severed and converted into a tenancy in common, at which point the joint tenancy will come to an end. Only then can the tenant in question dispose of an interest in the land.

If, after the disposal, there remain two or more persons with concurrent interests in the land, they will be tenants in common rather than joint tenants. This must follow, since they will have...

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