Chapter TSEM9710
| Published date | 02 May 2016 |
| Record Number | TSEM9710 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In the context of this guidance, the basic principles are that to establish a common intention constructive trust three questions have to be answered in this order:
- Was there an agreement or common intention that the parties should share beneficial ownership of the property? See TSEM9720.
- If so, did the party claiming act to his or her detriment (disadvantage) in reliance on that agreement or common intention or change his or her position? See TSEM9730.
- If so, what is the size of the beneficial interest to which the claimant is entitled? See TSEM9740.
If taxpayers attempt to rely on the decisions in the cases of Oxley v Hiscock [2004] 3 All ER 703) (sole legal...
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