An individual who was the legal owner of a house was found to have held the beneficial ownership of the property on constructive trust for herself and her former co-habiting partner.
The appellant (in a non-tax case) appealed against a County Court decision that she held a freehold property (LO) on trust for herself and the respondent, her former partner and cohabitee, in equal shares.
The couple purchased a property (WS) in December 1987 in joint names, as their family home. In May 1991, WS was transferred into the appellant's sole name. In October 2006, the appellant sold WS to the respondent, who let the property to tenants. Simultaneously, the appellant purchased LO from a third party. The couple lived together at LO until they separated in 2011.
The County Court judge found (among other things) that the legal interest in WS was transferred by the joint tenants into the
Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial
, 90 day money back guarantee
Subscribe