Divorce

10 July 2025

Transfer of Ł80 million investment portfolio to wife for IHT planning purposes did not 'matrimonialise' assets say the UKSC
A case in which the UKSC have determined that the transfer of an Ł80 million investment portfolio to an individual’s wife, intended for the purpose of IHT planning, did not count as matrimonial property

08 July 2025

Pension Credits arising from pension sharing on divorce and Public Service Pension Schemes
How Pension Credit Rights work in the unfunded Public Service Pension Schemes

08 July 2025

Research findings on nuptial agreements
The application of the current law on unreported pre- and post-nuptial agreements – research findings

22 April 2025

Pension options on divorce - what you need to know
Some of the advantages and disadvantages of each of the approaches: Offsetting; Earmarking; and Sharing

14 April 2025

Pension sharing and lump sum and lump sum and death benefit allowances
How pension sharing impacts lump sum and lump sum and death benefit allowances

10 April 2025

Separated families statistics
The DWP’s statistics relating to separated families and their child maintenance arrangements

09 April 2025

Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions

24 February 2025

Pensions on divorce - an introduction
The background to pensions on divorce

18 February 2025

Historical legal position and evolution of current process
The history of divorce in relation to pensions

14 February 2025

Pension sharing - in detail
The pension sharing process

14 February 2025

Pension earmarking
Earmarking principles and the attachment order process

13 February 2025

Divorce advice considerations
The need for financial advice during the divorce process given the different outcomes achieved by offsetting earmarking and sharing

12 February 2025

Expenses / charges on divorce
Charging for administration costs for pension sharing

12 February 2025

Divorce and the PPF
How divorce is dealt with when schemes are entering or are in the PPF

11 February 2025

Divorce procedures in Scotland and Northern Ireland
The divorce procedure for Scotland and NI

11 February 2025

Divorce procedures in England and Wales
How pension assets are divided on divorce in England and Wales

18 January 2025

State Pensions and pension sharing on divorce
How State Pensions can be shared on divorce

18 January 2025

Pension sharing implications for occupational schemes
How contracted-out benefits can be shared and, generally, how SSASs and occupational schemes deal with sharing on divorce