Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Splitting title

Does title need to be split when building a new home in the garden of the existing one?

Our clients are a husband and wife who jointly own their current home which occupies 0.2836 hectares. They are thinking of building a new home in their garden and grounds with the intention of either:

  • moving into the new home and selling their old one; or
  • renting the new home and continuing to live in the current one.

Initially our advice was that before the work on the new home started it would be advisable to split the title of the current area into the two new proposed areas for the old and new homes. However our clients’ solicitors have advised that it is not possible to do this if the owners of both parts remain the same.

An obvious solution would be to transfer the new plot to either the husband or the wife in their sole...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon