Mr & Mrs A own a leasehold property that they rent out. Mr A currently shows all the income on his tax return as he and Mrs B are named on the freehold as owners (named on the freehold, part of the freehold, I'm not sure of the correct term to use) and Mrs B doesn't see it as her property. Mr A & Mrs B receive a joint annual dividend from the freehold co each year. Mr & Mrs A have a joint mortgage on the property.
For tax return purposes, who owns this house and who should be declaring the rental income?