my first attempt to post this failed, I think.
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Hi All
We only qualified for FA shares because we have a joint mortgage on our PPR with FA. I read somewhere, either AAM or Independent on Sunday, that ,if the shares were allotted by virtue of a joint account, as ours were, then double the exemption could be claimed, i.e. €1,279 X 2 for 2004.
A: The annual exempt amount applies to individuals. In the case of a married couple both spouses are entitled to the exemption only if each held shares individually or in joint names or, in the case of free shares, if the shares were allotted on a joint investment account or housing loan in which each had a beneficial interest. Where one spouse held the shares only one exemption is available. The other spouses unused exemption cannot be transferred to the chargeable spouse.