‘Property’ is all non-income resources of either party to a marriage or civil partnership. It includes homes (as well as second homes and investment properties), bank accounts and investments, pensions, trust accounts, assets held by others on one’s behalf, debts, company and business interests and all other resources available to either spouse anywhere in the world now and in the foreseeable future. Whether held personally, in trust or in companies or held by others in their name on one’s behalf, all available resources must be disclosed.