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

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Latest Family News

Event to mark the 25th anniversary of the Civil Procedure Rule Committee and to launch the work of the Online Procedure Rule Committee

On 16 July 2025, the Master of the Rolls and Lord Justice Birss gave speeches at an event hosted by the Ministry of Justice and The Law Society. The event marked the 25th anniversary of the Civil Procedure Rule Committee (CPRC) and launched the public engagement work carried out by the Online Procedure Rule Committee (OPRC).

Family weekly highlights—24 July 2025

This week's edition of the Family weekly highlights includes analysis of the Court of Appeal’s decision on post-adoption contact and consideration of the court's jurisdiction to set aside pension sharing orders. Recent judgments on extended orders under section 91(14) of the Children Act 1989 and the jurisdictional basis to make an application for a legal services payment order are also considered.

Need to undertake holistic risk assessment. Section 31 of the Children Act 1989—Care orders. Adoption and Children Act 2002 (Re H)

Local Government analysis: This Court of Appeal judgment provides a reminder to judges when making final care orders (or declining to do so as in this case) of the need to undertake a careful and holistic risk assessment within any final judgment. The judgment is a clear reminder of the need to assess risk with reference to the facts and as set against the welfare checklist and to properly analyse all parts of the evidence heard and illustrate this in the judgement. The court determined that the evaluation required a careful analysis of the evidence which regrettably was not carried out in this case. Written by Hannah Markham KC, head of team at 36 Family.

Post adoption contact—where are we now? (Re S (Placement Order Contact))

Family analysis: The Court of Appeal judgment in Re S (Placement Order Contact) carefully considers the court’s approach to contact between siblings at the placement for adoption stage. There has been a shift in recent years with a great deal of research as to the potential advantages to adopted children of maintaining some sort of direct contact with their birth family. That being said, on the ground it remains unusual for orders to be made under section 26 of the Adoption and Children Act 2002 (ACA 2002) for direct contact, with proposals in final care plans often being for indirect or letterbox contact. The Court of Appeal makes clear that in each case where placement orders are made, there needs to be a bespoke analysis of the future contact arrangements, in order to meet the complex and life-long needs of children who are to be placed for adoption. Written by Gemma Adams, associate solicitor at Dawson Cornwell LLP.