Tax liability

puppyBrown9

Wow it’s so complicated!  Thank you for the help. I’ll have a good look at the links. 

I initially need to contact the Solicitors used to draw up the Wills and check if a form A restriction was applied for & registered and if that then protects my mums share from any care fees. Should the Land registry office be able to tell me if it has been registered with them already?
Thank you for the note re 2 year deadline for also registering with HMRC separate trust register

Bookworm105

puppyBrown9 said:

Wow it’s so complicated!  Thank you for the help. I’ll have a good look at the links. 

I initially need to contact the Solicitors used to draw up the Wills and check if a form A restriction was applied for & registered and if that then protects my mums share from any care fees. Should the Land registry office be able to tell me if it has been registered with them already?
Thank you for the note re 2 year deadline for also registering with HMRC separate trust register

Form A restriction means there is a specific wording recorded on the property title (document). Rather than incur solicitor fees for them to look it up, you can check for yourself using the Land Registry's online records. 
How to do so will have been in many posts on here before, but perhaps @Land_Registry will respond again with instructions on how to do it yourself.

The actual wording is:
“No disposition by a sole proprietor of the registered estate (except a trust corporation) under which capital money arises is to be registered unless authorised by an order of the court”.

What that means is more than one person owns the property and therefore Land Registry is not to accept a notice of sale unless it is signed by more than one person, except where they receive a court order confirming the legality of the sale by the one person on that order.
Note, the Land Registry never records the actual share owned by each person, nor is it immediately clear how many co-owners there are. The Form A restriction's sole purpose is to flag (warn) that there is more than one owner of the property with an actual share that could be sold.

PS when looking at websites only go to the .gov version. There are loads of commercial companies that use "land registry" in their names and they charge an awful lot more than the .gov site does when getting copies of things 

Land_Registry

You can check the register online at any time for a fee - Search for land and property information - GOV.UK