Mrs Lawson appeared to be the sole legal and beneficial owner of a property purchased to provide accommodation for her and her husband’s daughter.
- Rental income was paid directly into her bank account and she declared net rental income on her tax return
- The proceeds of the sale of the property were paid into her account.
Mr Lawson claimed that he had paid the mortgage on the property but there was insignficant evidence retained to prove this.
In her defence Mrs Lawson claimed that after 21 years of marrige all her and husband’s property was in joint property and that did not need to be put in writing.
Significantly her husband was able to show that he had cashed in an endowment policy in order to fund the purchase of the property.
The Tribunal found that the couple were joint owners.
Mrs Yvonne Lawson v HMRC  UKFTT 346 (TC)