IHT400 - Tenants in Common / No longer a joint owned asset?

JamieKendal

Good morning, 

I have found one last stumbling block before submitting IHT400. I have found a letter written by late mother in 2020 where she has severed the joint tenancy with my late father, to become tenants in common. 

My mother left me her share of the house and excluded father, as he was immobile and, sadly, had dementia, leaving her share to me. 

Does this imply that they were not joint owners of the house when they passed away but each owned an equal share outright? 

Now that they are both deceased does any of this even matter?

Keep_pedalling

Can you just clarify in which order they died please? If your father died first and everything went to your mother then she would have been the sole owner on her death. 

JamieKendal

Hi Keep_pedalling, hope you're alright.

My mother passed in September last year and my father in January. 

Keep_pedalling

At the time of your mother’s death it was jointly owned as tenants in common, so yes your mother owned 50% of the house which she left to you. You don’t need to include the letter as this should have also been recorded at the land registry. Have you checked the registry to see if the restriction was actually put on?

msb1234

Keep_pedalling said:

At the time of your mother’s death it was jointly owned as tenants in common, so yes your mother owned 50% of the house which she left to you. You don’t need to include the letter as this should have also been recorded at the land registry. Have you checked the registry to see if the restriction was actually put on?

Is a letter without any other supporting evidence enough to change the tenancy though?
https://www.gov.uk/government/publications/form-a-restriction-application-to-enter-sev

JamieKendal

Well, when I spoke to the Land Registry - and the person I spoke to was absolutely brilliant btw - I was told that the property is yet to be registered with them. Another thing i must do. 

It appears that my mother had the letter written with the help of a solicitor - the exact same date she had a prior Will written. Her Will makes it clear her share of the house goes to me, and my father's share will pass to his children (my brother and I).

I think I will just leave the letter out and carry on as though it was joint owned as there is no other reference to it - the Will or Land Registry. 

Thanks for your help. 

p00hsticks

JamieKendal said:

It appears that my mother had the letter written with the help of a solicitor - the exact same date she had a prior Will written. Her Will makes it clear her share of the house goes to me, and my father's share will pass to his children (my brother and I).

I don't think your mother will would legally be able to dictate who you fathers share of the property would go to - that would be determined either by his will or the intestacy laws. 

JamieKendal

p00hsticks said:

JamieKendal said:

It appears that my mother had the letter written with the help of a solicitor - the exact same date she had a prior Will written. Her Will makes it clear her share of the house goes to me, and my father's share will pass to his children (my brother and I).

I don't think your mother will would legally be able to dictate who you fathers share of the property would go to - that would be determined either by his will or the intestacy laws. 

Oh, sorry, that's my fault, I didn't write clearly what I meant to say. My Dad has his own will, set on his own terms.

Sorry about that.