Potanin v Potanina: The Supreme Court Decision On 31 January 2024 the Supreme Court handed down the much-awaited judgment in Potanin v Potanina [1]. These proceedings relate to financial claims which can be brought in England for financial provision after an overseas divorce. Although the parties in this case have
Article on on potential reforms to financial remedies on divorce including: tougher approach to non-disclosure importance of legal aid ability to compel non-court dispute resolution methods and costs capping. First published in TL4 HNW Divorce Magazine Issue 15 Edition.
Introduction The recent announcement by the Law Commission that it is conducting a review into the laws which determine how finances are divided on divorce has re-ignited the discussion as to whether the law on financial remedy provision in England and Wales should be reformed. One of the areas which
1. Introduction 1.1 Taxation of Spouses 1.2 Summary of taxes 1.2.1 Income Tax 1.2.2 Capital Gains Tax 1.2.3 Inheritance Tax 1.2.4 Stamp Duty 1.2.5 Council Tax 1.2.6 Value Added Tax 1.2.7 Corporation Tax 1.2.8 National Insurance 2. Taxation of Spouses during Marriage 2.1 Income Tax 2.1.1 Personal Allowances 2.1.2 Joint
The recent announcement at the Labour Party conference by the shadow attorney-general Emily Thornberry MP has re-highlighted the importance of reform of rights of cohabitants. An increasing number of couples are deciding to cohabit rather than enter into a marriage or a civil partnership. According to the Research Briefing published
On 31 October and 1 November 2023, the UK Supreme Court will be hearing the former husband’s appeal in the case of Potanin and Potanina [1]. The appeal will consider in what circumstances it is appropriate for the English family court to allow a former spouse to make an application
Prof David Hodson OBE KC(Hons) MCIArb and renowned legal correspondent Joshua Rosenberg, join Kate Daly of Amicable in The Divorce Podcast to discuss the proposed reform by the Law Commission in respect of financial outcomes on divorce. Specifically to discuss whether 50/50 is a fair way to divide money and
The Child Maintenance Service (CMS) has provided a mechanism for calculating the amount of maintenance payable for children since 2012. Its predecessor, the Child Support Agency, was launched in 1993. Having a method for calculating child maintenance is therefore not a new phenomenon. However, the mechanisms, whilst effective, do have
Many countries across the globe adopt a sharing principle when dividing assets on divorce meaning that the starting point shall be the equal division of any assets generated during a marriage. A marriage in England is regarded as a partnership of equals and therefore the fruits should also be shared
The Duxbury formula seeks to ascertain a capital amount which if invested to achieve capital growth and income yield (both at assumed rates and after tax on the yield and required gains) could be drawn down in equal inflation-proofed instalments over a period of time (often the recipient’s life expectancy) but would be completely exhausted at the end
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