Property passing outside the will: joint tenancy survivorship and tenancy in common

Jointly owned property passes in different ways depending on how it is held beneficially. HMRC's guidance summarises the general law: under a joint tenancy, the interest of each owner passes on death by survivorship to the remaining owner or owners; under a tenancy in common, the interest or share of an owner passes on death under their will or, if there is no will, under the intestacy rules. Kofi held his home with Efua as beneficial joint tenants and the joint tenancy was never severed, so his interest passes automatically to Efua and is not part of the estate passing under his will. His half share in the flat, held as a tenant in common with Yaw, passes under his will, as does the bank account in his sole name. Ama therefore takes the half share in the flat and the bank account. Kofi's share of the home (a half share) still forms part of his estate for inheritance tax purposes, even though it passes by survivorship and not under the will.

Why B is wrong: An unsevered beneficial joint tenancy passes by survivorship and cannot be disposed of by will.

Why C is wrong: Survivorship does not apply to a tenancy in common; Kofi's share in the flat passes under his will.

Why D is wrong: This reverses the rules: the joint tenancy (the home) passes by survivorship and the tenancy in common (the flat) passes under the will.

Why E is wrong: A tenant in common's beneficial share passes under the will without any co-owner's consent.