Husband And Wife And Civil Partnerships/Independent Taxation/Civil Partnerships

Below is a selection of our most recent updates on this subject.

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Supreme Court Rules On Property Rights For Unmarried Couples

Supreme Court decides to allocate 90% of jointly owned property value on equitable basis
Monday, November 14, 2011

Law Commission Publishes Consultation Document On Marital Property Agreements

The Law Commission has published a consultation document on the enforceability of marital property agreements (pre-nuptial and post-nuptial agreements)
Monday, January 17, 2011

Patmore To Go To Appeal

HMRC has decided to appeal in Patmore case
Monday, November 29, 2010

Income Splitting

A reminder of the importance of 'doing the detail'
Thursday, November 25, 2010

Validity Of Pre-Nuptial Agreements In England

In a landmark decision the Supreme Court ruled on 20 October 2010 upholding a pre-nuptial agreement in the Radmacher case.
Friday, October 29, 2010

Taxation Of Dividends

The 'Patmore' case raises some important issues
Thursday, October 21, 2010

Dividends And Profit Share

Profit and dividend sharing still legitimate and effective
Tuesday, October 13, 2009

Shareholder Loans

Loans as dividend alternatives?
Thursday, August 20, 2009

Post Arctic - Income Splitting

Husband and wife income splitting still works
Tuesday, August 18, 2009

Pre-Nuptial Agreement Successfully Defended

In a landmark ruling the Court of Appeal has decided that a pre-nuptial agreement before a marriage that lasted eight years has legal effect.
Monday, July 06, 2009

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