Apologies if this has been covered before or is covered in HMRC manual - on a quick look I can't find it and would be grateful to know if anyone has come across it before.
House was bought after marriage but put in his name only (I don't think the reasons for that poor decision are relevant). Mortgage in his name only, although they both contributed.
Common-ground understanding between them was and remains that beneficial ownership was joint.
No Form 17 nor any other paperwork about this understanding. But it could be established retrospectively, by reference for example to payments she continually made towards the mortgage and other expenses, & by the fact they now agree that the disposal proceeds are to be more than 50% hers.
Separation a few years ago, he moved out, sale now imminent. PRR on usual terms for him. But is this calculable on 100% gain because title was in his name solely, or only 50% because they agreed continuously that they were beneficial owners?