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Practice notes
Sequestration is a process for dealing with a contempt of court that would be otherwise punishable by a committal under which the assets of the...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 9th Nov
Practice notes
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
Practice notes
Applications for judicial separation are relatively rare in practice. It may arise where the client has strong religious and or cultural reasons for...
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9th Nov
Practice notes
This Practice Note sets out the basic principles to be applied when drafting a financial consent order including the preparation and structure of the...
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9th Nov
Practice notes
The basis of Duxbury calculationsA Duxbury calculation is an actuarial calculation designed to identify the capital sum required to meet a periodical...
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9th Nov
Practice notes
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
Practice notes
A void marriage is one that will be treated by the court as never having taken place. The grounds on which a marriage will be void are set out in...
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9th Nov
Practice notes
Online divorceOn 6 May 2018 the Ministry of Justice (MoJ) launched its online divorce service nationwide for the public acting as litigants in person....
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9th Nov
Practice notes
The Matrimonial Causes Act 1973 (MCA 1973) sets out the grounds on which a marriage is void or voidable and the bars preventing the grant of a decree...
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9th Nov
Practice notes
Instructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide...
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Produced in partnership with Ursula Rice of Family First Solicitors Ltd 9th Nov
Practice notes
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners when considering an...
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9th Nov
Practice notes
The distinction between an amended petition, a supplemental petition and a further petitionWhere it is necessary in some way to amend a petition...
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9th Nov
Precedents
In the Family Court sitting at [location][Case No]Between1[insert name] ApplicantAnd2[ insert name] RespondentStatement of issues for the First...
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9th Nov
Practice notes
A decree of nullity granted after 31 July 1971 in respect of a voidable marriage operates to annul the marriage with effect from decree absolute and...
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9th Nov
Practice notes
This Practice Note sets out the general principles to be applied by the court when considering whether to make a lump sum order within financial...
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9th Nov
Practice notes
The procedure for an application for a declaration of parentage is governed by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt...
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9th Nov

Most recent Tax content

Practice notes
The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a...
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29th Nov
Practice notes
This Practice Note briefly summarises the main UK taxes which may apply to non-UK resident individuals, including income tax, capital gains tax (CGT),...
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29th Nov
Practice notes
This Practice Note sets out the tax implications to be considered on relationship breakdown, ie separation, divorce or dissolution, including income...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 29th Nov
Practice notes
This Practice Note sets out the tax implications of marriage and civil partnership and the rules that apply in relation to income tax, capital gains...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 28th Nov
Practice notes
This Practice Note summarises the main provisions for the taxation of income, capital gains, gifts and estates on death and stamp duty land tax,...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 28th Nov
Practice notes
This Practice Note sets out general guidance on the tax implications of contributions to and payments from pension schemes and the types of pension...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 9th Nov
Practice notes
Periodical payments ordersWith effect from 6 April 2000, all maintenance arrangements or periodical payments are subject to the same tax treatment...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 4th Nov

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