Effect of marriage or civil partnership

Spouses and civil partners are taxed independently on their own income, earned and unearned, and any gains. Exceptions to the general principles apply to couples entitled to the tax reduction for those born before 6 April 1935, individuals in receipt of child benefit where they or their spouse/civil partner have an income above a specified level and from 2015/16 spouses or civil partners entitled to transfer 10% of their personal allowance between them (subject to further conditions). In these cases the tax charge or relief may affect the tax affairs of their spouse/civil partner.

Income from assets where the legal title

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

TAKE A FREE TRIAL

Latest Family News

Relocation abroad for medical treatment without consent (Re A (Habitual Residence))

Private Client analysis: A was born in Wales but had been resident in Spain for approximately 33 years. He lived with his wife, B. His son, C, lived in Wales. Following A’s loss of capacity, B decided that it would be better for A to be cared for in Wales, close to C. C travelled to Spain and brought A back with him. The questions before the court were whether the relocation had been lawful, and whether A’s habitual residence had altered from Spain to England and Wales. The court found that B and C had lacked authority to remove A, and that Spain remained his habitual residence. Under para 7(1)(d) of the Mental Capacity Act 2005 (MCA 2005), the court was able to order temporary protective measures limited to England and Wales. The case is instructive for practitioners dealing with cross-jurisdictional matters concerning protected parties, and particularly cases where family members attempt to relocate protected parties for treatment. Written by Adam Stewart-Wallace, barrister at Ten Old Square.

Family weekly highlights—4 September 2025

This week's edition of the Family weekly highlights includes details of the Family Division consultation on comprehensively revised allocation and gatekeeping guidance for family courts. Recent judgments on applications for judicial review of occupation orders, summary return orders, applications to vary child arrangements orders and fact finding hearings are also considered.

When is a fact-finding hearing needed to inform risk assessment? (G (A Child: Scope of Fact-Finding))

Family analysis: The question for the Court of Appeal was whether it was wrong to refuse to direct a fact-finding hearing in relation to whether a mother was responsible for inflicting fatal injuries on an older child seven years earlier, in order to inform the risk assessment and overall welfare analysis in proceedings concerning her new baby. The majority decision that it was not, and that the risk assessment could contemplate a wide range of possible outcomes even without findings being made in relation to the circumstances of the older child’s death. However, the decision in this case was obviously highly fact-specific. It is unlikely to act as authority for any particular proposition, but serves as a stark demonstration of the difficulty that appellants face in overturning case management decisions. Chris Stevenson, barrister at 4PB, examines the issues.

Family Division launches consultation on revised court allocation guidance

The Family Division has opened a public consultation on comprehensively revised allocation and gatekeeping guidance for family courts. The new draft guidance, approved by the President of the Family Division, combines public and private law cases into a single document, introduces specific provisions for magistrates' case allocation, and incorporates adoption cases previously only referenced in the Family Court (Composition and Distribution of Business Rules) 2014. The revision follows work by the Family Magistrates Working Group, established in February 2024, to review existing allocation procedures. The consultation runs from 1 September to 4pm on 10 October 2025.