News 4
Q&As
Can a joint tenancy be severed after the death of one of the joint owners if it was intended to be severed in lifetime but the severance was not completed?
For general information on how an equitable joint tenancy may be severed, see Practice Note: Severance of a joint tenancy.
The following Q&As may be helpful in explaining the difference between the legal and tax position where an equitable joint tenancy is purportedly severed after the death of one of the joint owners:
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The Land Registry has stated that a deed of variation severing a joint tenancy completed after the death of one of the joint owners is defective under rule 16(3) of the Land Registration Rules 2003, SI 2003/1417.
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