Tenant in common, owner died and name has been removed from registrar, should I be worried?

getmore4less

Is he agreeable to the sale?

As is stands you can't sell it

xylophone

This issue arose because we are planning to sell the property soon so we can cut all ties with him and am hoping this missing name on the registrar wont affect us.

Neither you nor your mother can sell it - the property stands in the sole name of your Uncle, albeit that there is a Form A restriction - see previous post and links.

Right now there is rent being paid to my mother as this property has always been maintained by my Parents before. 

Is there some legal arrangement whereby all the rent was payable to your late father/your mother?

What was the tax situation?

Sanyi1988

@getmore4less Last we spoke, it was on the table to sell it. However the buyer hasnt been able to secure funds due to the Covid situation.

@xylophone the matter concerning rent is complicated as the brother never paid for his side of investment, rather my grandad gifted him his share and collected the rent on his behalf. This arrangement came to an end when my grandad passed away and now we are holding all rent as my uncle does not live in the UK.

xylophone

the matter concerning rent is complicated as the brother never paid for his side of investment, rather my grandad gifted him his share and collected the rent on his behalf. This arrangement came to an end when my grandad passed away and now we are holding all rent as my uncle does not live in the UK.

Your grandfather appears to have made an outright gift of a half interest in the property to your Uncle.

It appears that your  late father owned the other half. and willed his equitable interest to your mother.

It is immaterial whether your grandfather collected the rent on  your Uncle's behalf - the rent belonged to your Uncle and was therefore taxable as his.

It  appears that your mother is now acting as rent collector but she is not entitled to the full rent - she inherited your father's half equitable share therefore only half the rent is taxable on her.

Does the  tenant  of the property know that half the rent is due to a non resident landlord/freeholder?

SDLT_Geek

xylophone said:

Your grandfather appears to have made an outright gift of a half interest in the property to your Uncle.

It appears that your  late father owned the other half. and willed his equitable interest to your mother.

It is immaterial whether your grandfather collected the rent on  your Uncle's behalf - the rent belonged to your Uncle and was therefore taxable as his.

It  appears that your mother is now acting as rent collector but she is not entitled to the full rent - she inherited your father's half equitable share therefore only half the rent is taxable on her.

Does the  tenant  of the property know that half the rent is due to a non resident landlord/freeholder?

Good point.  The Non Resident Landlord scheme https://www.gov.uk/guidance/paying-tax-on-rent-to-landlords-abroad applies to commercial property as well as to residential.  So if OP's mother is collecting the rent, I wonder if she is the person responsible for accounting for the tax of the non-resident landlord?