DF v YB [2025] EWFC 46 (B)14 February 2025

Recorder Nicholas Allen KC. Judgment following four-day final hearing, in which the parties agreed that it was a sharing case and that the net capital assets should be divided equally. The dispute centred around issues of computation, including tax issues and add-back vs Wells sharing.

• Cases

• Loans
• Tax
• Debts
• Add-Backs

• Rebekah Batt

Money Corner: New Tax Landscape for High Net Worth Divorces

The dust has (almost) settled following the Autumn Budget and April 2025 will bring about one of the biggest overhauls of the way the UK taxes foreign individuals in decades. This piece covers the changes to the non-domicile (non-dom) regime and the other smaller measures announced in the budget that will have an impact on high net worth (HNW) and international divorces.

• Journal

• Money Corner
• High Net Worth
• Tax
• Non-Domicile

• Sofia Thomas

!18/03/2025 06:00

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 23:53

ED v OF [2024] EWFC 2979 September 2024

Cusworth J. Financial remedy proceedings relating to the valuation and division of a high-value music catalogue as a key matrimonial asset.

• Cases

• Matrimonial and Non-Matrimonial Property
• Companies
• Tax
• Valuations

• Ella Fogg

AT v BT [2023] EWHC 3531 (Fam)6 November 2023

Final hearing in a financial remedy application in which issues included undue pressure reducing weight of PNA, compensation, and non-matrimonial assets.

• Cases

• Sharing Principle
• Matrimonial and Non-Matrimonial Property
• Agreements
• Experts
• Tax
• Compensation Principle
• Valuations
• Trusts

• Isabella Thomas-Kelly

Standish v Standish [2024] EWCA Civ 56723 May 2024

Landmark decision where Court of Appeal reduces W’s award by £20 million. Lord Justice Moylan, Lady Justice King and Lord Justice Phillips.

• Cases

• Matrimonial and Non-Matrimonial Property
• Sharing
• Gifts
• Matrimonialisation
• Tax
• Autonomy
• Trusts

• Sophia Paraskeva

ES v SS [No.2] [2024] EWFC 5918 March 2024

Sir Jonathan Cohen: determination as to the distribution of trust assets following a final hearing.

• Cases

• Costs
• Tax
• Trusts

• Liam Kelly

Tsvetkov v Khayrova [2023] EWFC 130 and [2023] EWFC 131 (costs)4 August 2023

Peel J. Final Hearing of H’s Financial Remedy application.

• Cases

• Chattels
• Publicity and Confidentiality
• Conduct
• Costs
• Tax
• Add-Backs

• Charlotte Lanning

Watch | Keep Calm and Carry On: Tax for the Financial Remedies Practitioner (with a presentation on Mltpl)12 January 2023

Watch the recording of 'Keep Calm and Carry On: Tax for the Financial Remedies Practitioner (with a presentation on Mltpl)' first broadcast on Thursday 12th January 2023, with speakers: Jennifer Lee, Pump Court Chambers; Sofia Thomas, Thomas Consulting; Roger Isaacs, Milsted Langdon; and Thomas Rodwell, Rodwell Disputes Advisory. Are you familiar with the basic principles of taxation? How will the latest changes relating to income tax, capital gains tax and stamp duty land tax affect your clients? What about business disposals? This talk is followed by a presentation by Thomas Rodwell on "Mltpl", a new tool for performing business valuations.

• Watch

• Tax

ARQ v YAQ [2022] EWFC 12819 May 2022

Moor J. H was a highly successful retired businessman. He married W in 2005 in what was an entirely conventional second marriage. Alongside a significant portfolio of assets, H owned a sheep and cattle farm in Country C, named 'BT'. In 2010, the parties m…

• Cases

• Matrimonial and Non-Matrimonial Property
• Tax
• Needs
• Trusts
• Add-Backs

• Christie Elizabeth O’Connell