It’s common for married couples and civil partners to transfer the beneficial ownership of property to each other. They may do this for tax reasons, for example, to take advantage of capital gains tax reliefs, or as part of their estate planning to ensure the property can be left to children or other family members when one partner dies. The transfer could also form part of an informal agreement, for example, to change the ownership shares if one partner is paying off the mortgage and wants to get some equity in return.