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Former husband was not liable to tax on half of the rental income from a jointly-owned property

By Mark McLaughlin, August 2025

Income from letting a jointly-owned property was taxable on the appellant alone, and her former husband was not liable to tax on half of the rental income.  

The appellant purchased a property with her former husband in October 2013, with the benefit of a mortgage. In February 2015, the appellant’s former husband went abroad to Bangkok on business. Before he left, he executed a power of attorney in her favour. The marriage subsequently ran into difficulties, and in November 2016 communications ceased completely. The former husband did not make financial provision for the appellant or their eight-year-old son. To make ends meet, the appellant took part-time jobs. In addition, between (approximately) February 2017 and March 2020, the property was let out on Airbnb. The property was sold in July 2020. The rental income was not reported on the appellant’s tax returns. HM Revenue and Customs issued discovery assessments for the tax years 2017,

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