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it mentioned the rules allow couples to rearrange the joint income / ownership. May I know the taxpayer can rearrange the % of ownership in each of tax year?
say, 2021/22 is 40:60 and 2022/23 is 30:70 ?Yes you can rearrange the ownership but it is unlikely you could do it yearly and change it – that looks like tax evasion to me and the revenue will find it.
Any exam question assumes 50:50 unless otherwise stated and for TX they will tell you the ratio
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