Tax

Understanding the intersection between family law and tax regulations is essential for effective legal practice. Master the nuances of tax implications within family law matters such as divorce settlements, child support, and spousal maintenance. Equip yourself with the knowledge to advise clients accurately and mitigate potential tax liabilities, ensuring financial arrangements are both compliant and advantageous. Stay informed on current tax laws and their direct impact on family law cases to provide the best client outcomes.

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Sub Topics We Cover

Effect of marriage or civil partnership Effect of relationship breakdown General principles Tax implications of financial orders

Latest Family News

New guidance for preparing court bundles for family proceedings

New guidance for preparing court bundles for family proceedings

The following Family news provides comprehensive and up to date legal information on New guidance for preparing court bundles for family proceedings

High Court dismisses DoLS application where parent consents to deprivation of liberty (Medway Council v The Father and another)

High Court dismisses DoLS application where parent consents to deprivation of liberty (Medway Council v The Father and another)

The following Local Government news provides comprehensive and up to date legal information on High Court dismisses DoLS application where parent consents to deprivation of liberty (Medway Council v The Father and another)

The matrimonialisation of pension assets based on common intention (BS v HC)

The matrimonialisation of pension assets based on common intention (BS v HC)

The following Family news provides comprehensive and up to date legal information on The matrimonialisation of pension assets based on common intention (BS v HC)

Family weekly highlights—26 February 2026

Family weekly highlights—26 February 2026

The following Family news provides comprehensive and up to date legal information on Family weekly highlights—26 February 2026

Featured Family content

Procedure—Schedule 1 to the Children Act 1989

Procedure—Schedule 1 to the Children Act 1989

Procedure—Schedule 1 to the Children Act 1989This Practice Note sets out the procedural requirements in relation to an application under Schedule 1 to...

Applications under the Protection from Harassment Act 1997

Applications under the Protection from Harassment Act 1997

Applications under the Protection from Harassment Act 1997This Practice Note explains the six criminal offences that may be committed under the...

Striking out a statement of case

Striking out a statement of case

Striking out a statement of caseThis Practice Note explains the court's power to strike out a statement of case. It summarises the grounds on which a...

The grounds on which a marriage is void

The grounds on which a marriage is void

The grounds on which a marriage is voidA void marriage is one that will be treated by the court as never having taken place. The grounds on which a...

Practice notes

Sequestration (confiscation of assets) within contempt proceedings

Sequestration (confiscation of assets) within contempt proceedingsSequestration is a process for dealing with a contempt of court that would be...
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Produced in partnership with David Salter
13th Oct
Practice notes

Application to vary, extend or discharge a non-molestation or occupation order

Application to vary, extend or discharge a non-molestation or occupation orderUnder the Family Law Act 1996 (FLA 1996) a non-molestation order is an...
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30th May
tag iconCOVID-19
Practice notes

Notice to show cause applications in family proceedings

Notice to show cause applications in family proceedingsIf one party considers that an agreement has been reached (usually in relation to financial...
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2nd Jun
Q&As

What is the procedure to withdraw an application made on Form C100?

What is the procedure to withdraw an application made on Form C100?Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 29.4 provides that any...
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2nd Jun
Precedents

Pre-nuptial agreements—client guide

Pre-nuptial agreements—client guideThis document provides general guidance regarding pre-nuptial agreements. Your family lawyer will be able to...
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2nd Jun
Practice notes

Steps to take after a client meeting

Steps to take after a client meetingFile noteA file note (also known as an attendance note) should be prepared immediately after the first interview,...
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30th May
Q&As

Is a divorce petition a public document and can anyone request a copy? If not, is there anything to prevent a party to a divorce from giving copies of the petition to a third party such as an employer?

Is a divorce petition a public document and can anyone request a copy? If not, is there anything to prevent a party to a divorce from giving copies of...
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2nd Jun
Practice notes

Declarations of parentage—procedure

Declarations of parentage—procedureThe procedure for an application for a declaration of parentage is governed by the Family Procedure Rules 2010 (FPR...
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30th May
Practice notes

Working with counsel

Working with counselInstructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is...
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Produced in partnership with Ursula Rice of Family First Solicitors Ltd
13th Oct
Practice notes

Non-molestation orders

Non-molestation ordersUnder the Family Law Act 1996 (FLA 1996) a non-molestation order is an order prohibiting a person (the respondent) from...
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30th May
tag iconCOVID-19
Practice notes

Reports under section 37 of the Children Act 1989

Reports under section 37 of the Children Act 1989Under section 37 of the Children Act 1989 (ChA 1989), the court has the power to order an...
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Produced in partnership with Katherine Illsley of 4 King’s Bench Walk
13th Oct
Q&As

‘Associated persons’ as defined in section 62(3) of Family Law Act 1996 includes people who have, or have had, an intimate personal relationship with each other which is or was of significant duration. How is ‘significant duration’ defined and how long is considered significant?

‘Associated persons’ as defined in section 62(3) of Family Law Act 1996 includes people who have, or have had, an intimate personal relationship with...
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2nd Jun
Practice notes

Financial clean break orders in family proceedings

Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being...
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30th May
Q&As

What is the procedure to withdraw a divorce petition that has already been served on the respondent? Will the respondent be notified of any application to withdraw the petition and what does the court take into account in deciding whether the petition should be dismissed?

What is the procedure to withdraw a divorce petition that has already been served on the respondent? Will the respondent be notified of any...
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2nd Jun
Practice notes

Enforcing an order for sale

Enforcing an order for saleThis Practice Note explains when the court can make an order for the sale of property in proceedings under the Matrimonial...
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Produced in partnership with David Salter
13th Oct
Q&As

If the respondent to a divorce files a cross petition what steps must the first petitioner take if they wish to defend the cross petition and proceed on the basis of their first petition or they do not wish to defend the cross petition. Does the first petitioner need to file an acknowledgment of service of the cross petition or an answer?

If the respondent to a divorce files a cross petition what steps must the first petitioner take if they wish to defend the cross petition and proceed...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
13th Oct

Popular documents

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of

Temporary repatriation facility—FAQs

Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance