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Tax Implications on Family Breakdown

Tax Implications on Family Breakdown

Tax Implications on Family Breakdown

Author: Sofia Thomas; James Pirrie
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526512345
Published In: June 2020
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This new text focusses on tax issues that arise upon family breakdown or financial remedies proceedings.

As the family structure is evolving this book is a guide which considers the tax impact of both nuclear traditional breakdowns and alternative families including LGBT+ families and those who are separating with children born outside of a marriage. It breaks down the complex information on law and practice by providing family law and tax professionals with sections which they can dip in to as required. It also includes flow charts and checklists so practitioners can offer comprehensive advice to their clients.

General Principals in Financial Remedy Proceedings
Introduction
Powers of the Court
Specialist Financial Remedies Court across England and Wales
Matrimonial and non-Matrimonial Property
Deferred Settlements
General Tax Principals and HMRCs Powers
Responsibilities of taxpayer
Taxable events
HMRCs current powers
HMRCs proposed new powers
Taxpayer safeguards and access to justice
Spouses, Civil Partners and Cohabitees
Tax treatment during marriage & civil partnerships
Capital Gains Tax treatment
Married couples' allowance
Joint universal credit claims
High Income Child Benefit Charge
Division of property income
Small companies, division of dividends
Tax treatment during cohabitation
Property income
International Matters
Jurisdiction of UK Taxes
Residence and non-Residence
Statutory Residents Test
Taxation of non-residents
Limitation of CGT relief for non-residents
Impact of (ex)spouse becoming non resident
Domicile
Spousal domicile election
Offshore structures
Maintenance payments from offshore
Offshore reporting obligations
Treatment of maintenance payments internationally
Capital Gains Tax
General Principles
Year of separation
The family home
Default treatment
Principal private residence relief
Periods of absence
Elections
Deferred Charges & Mesher Orders
Entrepreneurs Relief
Investment Portfolio
Holdover Relief
Family Companies
Tax considerations in unlocking assets
Valuations for family courts
Valuation of shares for HMRC
Attaching maintenance to dividends
Winding up/cessation of trade
Alternative/LGBT+ Family Breakdown
Domicile of children from same sex families
Legacy issues
Legal of status of children prior to civil partnerships/marriage
Maintenance and secured maintenance
Types of maintenance
Maintenance payments
Secured maintenance
Instructing an expert for solicitors
When to appoint an expert and why
What to expect from a tax expert
Reading the report
Responding to expert instructions from solicitors
What to expect from an instruction
What to include in the report
Supporting Materials
CGT in divorce – flowchart
Capital Gains Tax on the Main home – flowchart
Stamp duty land tax – flowchart
Determining date of separation – flowchart
Annotated Form E –highlighting common tax traps
International Divorces – Checklist
Capital Gains Tax matters on Divorce – Checklist
Transfer or Sale of the main home – Checklist
Transfer of assets – Checklist
Family Companies – Checklist
Alternative/LGBT+ Family Breakdown – Checklist
Instructing an expert – Sample Letter

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