RI v NG [2025] EWFC 9 (B)7 January 2025

DJ Ashworth. The parties agreed to marry in February 2024 and the wedding was scheduled to take place on 15 May 2024, but was later called off on 30 April 2024. It was the applicant’s case that the respondent had been removing various items of jewellery not yet gifted to her from his property without his knowledge or consent.

• Cases

• Chattels
• Engagement
• Married Women's Property Act 1982
• Return of Items
• Separation

• Stephanie Coker

GO v YA [2024] EWFC 41113 December 2024

HHJ Hess sitting as Deputy High Court Judge. Discussion of valuing art and H’s art business, the difficulties of valuing large collections of art, and problems that can arise when experts are not cross-examined at final hearing.

• Cases

• Experts
• Valuations

• Beth Payne

AF v GF [2024] EWHC 3478 (Fam)25 November 2024

Mr Geoffrey Kingscote KC (sitting as a Deputy High Court Judge). Useful analysis of business matrimonialisation and quantification of assets, including the valuation of pre-marital business interests. The judgment clearly covers the two-stage exercise in Charman v Charman [2007] EWCA Civ 503 to add-back jurisprudence, the fragility of company valuations, matrimonialisation of pre-marital assets, and share transfers.

• Cases

• Matrimonial and Non-Matrimonial Property
• Company Valuations
• Add-Backs

• Neive Augustin

DDR v BDR (Financial Remedies, Beneficial Ownership and Insolvency) [2024] EWFC 2788 October 2024

Alexander Chandler KC sitting as a High Court Judge. A complicated case, involving a consideration of three areas of law: insolvency, trusts of land, and financial remedies. Useful analysis of how the courts address the tension between paying creditors under a bankruptcy order and meeting the parties’ needs in a limited assets case. Useful guidance on how to resolve issues of beneficial ownership between divorcing spouses.

• Cases

• TLATA Claims
• Bankruptcy

• Neive Augustin

Stamp Duty Land Tax and Divorce

This is sometimes the forgotten tax on divorce. Maybe this is fair enough as there is a pretty clear exemption in tax law that states that stamp duty land tax (SDLT) will not apply to transfers pursuant to divorce.

• Blog

• Stamp Duty
• Tax
• Land

• Sofia Thomas

10/02/2025