Ex-spouse definition

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Insurance considerations on divorce or dissolution

Parties to divorce or dissolution proceedings will have to think carefully about the various insurance products that they hold either individually or jointly when they are working through the financial disclosure stage and towards an overall settlement. There may be buildings and contents insurance, car insurance and other policies covering various assets. This Practice Note focuses on two more complex areas: medical insurance and life insurance.Medical insuranceIn the UK, private health care can be obtained through private insurance. It is used by less than 8% of the population and generally as a top-up to NHS services. It is often provided by employers to employees as part of their remuneration package. Such packages often allow the employee to extend the insurance cover to their spouse/civil partner and children at favourable rates. Private medical cover for parties who are expatriates is often particularly important as the parties may be unable to access NHS services.The options available regarding medical insurance on divorce/dissolution are to:•remain covered by the other party’s insurance plan, or•switch to another providerMedical insurance—continuity of coverContinuity of cover will be important where the party who will benefit from the insurance policy has a medical history that might lead to a fresh application for medical insurance being declined or accepted but on unfavourable terms. It is possible to provide

Pension payable on death—who is a dependant, nominee or successor?

Pension payable on death—who is a dependant, nominee or successor? Types of death benefits payable There are two types of scheme benefits payable on a member’s death: • pension death benefits, and • lump sum death benefits Until 5 April 2015, under the pension death benefit rules of the Finance Act 2004 (FA 2004), s 167, a pension death benefit could only be paid to a dependant of a member if it was to be an authorised payment. The term ‘dependant’ is defined in FA 2004 Sch 28 Pt 2 para 15. From 6 April 2015, a pension death benefit may be paid not only to a dependant of a deceased member but also to a nominee or successor and still qualify as an authorised payment. The term 'nominee' is defined in FA 2004 Sch 28 Pt 2 para 27A while the term 'successor' is defined in FA 2004 Sch 28 Pt 2 para 27F. More specifically, the following pension death benefits may be payable: • a dependant’s scheme pension—this is payable from both a defined benefits arrangement and a money purchase arrangement • an annuity—this is payable from a money purchase arrangement only, either to a dependant, a nominee or a successor • a dependant’s drawdown pension—this is payable from a money purchase arrangement only. The dependant must have become entitled to it and have designated sums or assets to a dependant’s drawdown pension

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General entry clearance—questionnaire

General entry clearance—questionnaire A. All routes: information available from all applicants' passports Questions Notes Responses First name(s) as stated in your passport Last/family name(s) as stated in your passport If you are not the main applicant, what is your relationship to the main applicant? Date of birth (DD/MM/YYYY) as stated on your passport Gender Place of birth (city/town/province/state) Country of birth Nationality as stated on your passport If you hold more than one nationality, please confirm the nationality of the passport you wish to use to travel to the UK Current passport number Current passport issue date Current passport expiry date Current passport place of issue This will normally appear on the biodata/photo page Current passport issuing authority This will normally appear on the biodata/photo page Your permanent country of residence B. All routes: questions for main applicant and each dependant Questions Notes Responses YOUR IMMIGRATION STATUS WHERE YOU ARE APPLYING If you are not a national of the country in which you are applying, what permission do you have to stay in that country? If relevant, include the immigration category and expiry date. If you have permanent residence, please confirm the date you obtained this PERSONAL DETAILS Your title Choose between: Mr, Mrs, Miss, Ms, Rev or Dr Any other names you are/have been known by, other than the name appearing on the current passport you are using for your applicationFor previous name(s), provide the date(s) and reasons

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Where an individual is bound by court order to make provision in their Will for an ex-spouse, but only if the life insurance policy is insufficient, how should this be dealt with in the Will—by a discretionary power or conditional gift?

Where an individual is bound by court order to make provision in their Will for an ex-spouse, but only if the life insurance policy is insufficient, how should this be dealt with in the Will—by a discretionary power or conditional gift? Divorce and Wills—general The question highlights the interaction between marriage, divorce and Wills, which can be summarised as follows: • subject to certain exceptions, ‘a will shall be revoked by the testator’s marriage’ (section 18 of the Wills Act 1837 (WA 1837)) • a separation, even if for many years, has no effect on a Will • the Will is not revoked on divorce, namely the grant of a decree absolute. The Will itself remains valid. However, it takes effect as if any appointment of the former spouse as executor/trustee in the Will were omitted. Further, any gift to

If a couple gets divorced and one spouse transfers half of a property (that is a second home to which principal private residence relief does not apply) to their ex-spouse after the tax year of permanent separation, a capital gains tax charge will arise on the transfer. Assuming the transfer is made for nil consideration, is there any relief which could mitigate the tax charge or would the transferring spouse just have to bear this?

If a couple gets divorced and one spouse transfers half of a property (that is a second home to which principal private residence relief does not apply) to their ex-spouse after the tax year of permanent separation, a capital gains tax charge will arise on the transfer. Assuming the transfer is made for nil consideration, is there any relief which could mitigate the tax charge or would the transferring spouse just have to bear this? We have assumed that: • the property is situated in the UK and that the parties are UK resident • the property is not a relevant business asset (eg a furnished holiday letting) See Practice Note: Tax implications of relationship breakdown, which sets out the tax implications to be considered on relationship breakdown and, in particular, contains useful tables helping to establish the relevant date of disposal and deemed consideration for capital gains tax (CGT) purposes in relation to asset transfers between husband and wife during the divorce process. It appears, as you indicate, that a CGT charge will arise on the transfer given that the transfer is taking place after the end of the tax year of permanent separation. The deemed consideration will be the market value at the date of the disposal. See Practice Note: CGT—reliefs, which outlines all of the various reliefs from CGT. There do not appear to be any

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Family monthly highlights—November 2021

This month’s edition of Family highlights includes details of an updated schedule setting out the commencement dates of the various provisions of the Domestic Abuse Act 2021, the extension of the public law children pilot scheme to additional courts and coronavirus (COVID-19) vaccinations for looked after children where a parent objects. Moving target syndrome and variation of a pension sharing order are considered, together with the application of Barder and Thwaite, and the variation of lump sum orders and anonymity in financial proceedings. In addition to links to analysis of other key decisions, recently updated and new content is also detailed, including new Practice Notes on online private law children proceedings and the procedure for secure accommodation orders.

Private Client weekly highlights—25 November 2021

This week’s edition of Private Client highlights includes: (1) A Local Authority v JB, in which the Supreme Court for the first time considers in detail what it means to have or lack capacity; (2) The DHSC publishes adult social care charging reform documents to Build Back Better plan; (3) A v M, which provides clear guidance on the treatment of private equity funds during financial remedy proceedings, including how to calculate the marital element to be shared; (4) HMRC publishes its Agent Update for November 2021; (5) JTC Employer Solutions Trustees v Khadem, which concerns the rescission of a member's entitlement to a pension lump sum on the grounds of mistake; (6) HMCTS announces a new publication and information service, and (7) The European Parliament Think Tank discusses UK’s possible re-joining of Lugano Convention.