David Salter
David Salter has enjoyed a varied career in family law with over 45 years’ experience. He served as National Head of Family Law at Addleshaw Goddard and, subsequently, as Joint National Head of Family Law at Mills & Reeve, retiring in 2018.
From 1997-1999, David was Chairman of Resolution, also acting as the first Chairman of Resolution’s Accreditation Committee. He subsequently became President of the International Academy of Family Lawyers from 2010 to 2012, having previously served as the Academy's European Chapter President.
He has sat in various part-time judicial posts since 1985 sitting regularly as a deputy High Court judge and Recorder in the Family Court until March 2022. He now conducts private financial dispute resolution appointments.
David was one of the original members of the Family Procedure Rules Committee which framed the 2010 Rules, serving a ten-year term from 2004 to 2014.
He is a prolific author on a variety of family topics with an acknowledged expertise in relation to pensions on divorce. He is a contributor to the Family Court Practice (The Red Book), Butterworths Family Law Service, Rayden and Jackson, the International Family Law Practice and LexisPSL Family.
Practice Area
Panels
- Contributing Author
- Other Publications
Membership
- President and Fellow of the International Academy of Matrimonial Lawyers, Resolution
66 Contributions by David Salter
PRACTICE NOTES
Registering High Court maintenance orders for enforcement in the Family Court: eligible orders, procedure, effects, enforcement options, variation and cancellation (England and Wales)
Practice Note
This Practice Note explains which categories of High Court maintenance orders can be entered on the Family Court register for enforcement, when such entry is suitable, and the steps required to achieve it. It also outlines a party’s enforcement choices, including seeking a change to the method of payment and applying to cancel the registration of the order. The unified Family Court, which commenced on 22 April 2014, replaced the earlier three‑tier family jurisdiction (family proceedings court, County Court and High Court), although the High Court keeps exclusive authority for a limited class of matters (the reserved jurisdiction). As a result, since the creation of the single Family Court, it is no longer possible to register a County Court order in a magistrates’ court for enforcement. Certain periodical payments orders issued by the High Court may instead be registered in the Family Court so they can be enforced there. The principal statutory framework is contained in the Maintenance Orders Act 1958 (MOA 1958)...
Family
PRACTICE NOTES
Restraining Departure from England and Wales: Writ ne exeat regno and passport seizure orders—jurisdiction, criteria, procedure and limits in family and enforcement proceedings
Where a party seeks to enforce an order, and the respondent plans to depart the court’s jurisdiction and thereby impede enforcement, a writ ne exeat regno, or a passport seizure order, may be pursued. In children proceedings, such an order may be made where there are concerns about abduction or to secure a child’s return; see also Practice Note: Child abduction—emergency remedies—Passport order. Mostyn J in Bhura v Bhura described the writ ne exeat regno as a ‘charming historical relic’ and ‘an anachronism given the availability of the modern form of order [the passport seizure order]’. In Re P (Discharge of Passport Order), Cobb J characterised a passport seizure order as ‘a potent order, with significant implications, whose use it seems to me should be tightly controlled’ and therefore such orders should only be made for a finite period of time.
Writ ne exeat regno
The provisions of section 19(2)(b) of the Senior Courts Act 1981 subsume the High Court’s jurisdiction to grant this prerogative writ. The purpose and effect of a writ ne exeat regno is to restrain a party from leaving the jurisdiction where...
Family
PRACTICE NOTES
Security for costs in family proceedings: FPR 2010 gateways, discretion, quantum, procedure and related case management measures and case law (England and Wales)
Security for Costs
Under the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 20.6, a respondent to any application may seek security for the costs of the proceedings if one or more of the gateway conditions in FPR 2010, SI 2010/2955, 20.7 is met. On the same basis, and pursuant to FPR 2010, SI 2010/2955, 20.8, the court can also order security for costs against an appellant, or against a respondent who pursues an appeal. While these powers can be helpful in particular circumstances, their scope is often limited in family proceedings because there is no general rule that costs should follow the event. In MG v AR (Security for Costs), Mostyn J noted that, unlike the civil case law, in family cases the merits of the application and the strength of the defence must be scrutinised carefully; only by assessing the merits can a proper view be formed about the prospect of a costs award in the respondent’s favour...
Family
PRACTICE NOTES
Separation, divorce and civil partnership dissolution: income tax, CGT (including 2023 reforms), SDLT and IHT
This Practice Note explains the tax consequences to consider when a relationship ends, ie separation, divorce or dissolution, covering income tax, capital gains tax, stamp duty land tax and inheritance tax. Independent expert guidance should be obtained where appropriate and necessary. As there are no particular tax consequences for relationships between unmarried couples or those who have not entered into a civil partnership, there are likewise no specific bespoke tax rules when their relationship breaks down. There is, however, a general capital gains tax (CGT) principle that dealings not on arm's length terms must be treated as occurring at market value—a transaction between an unmarried/non‑civil partnership couple living together may well be regarded as not at arm's length. For married couples and civil partners, the principal relevant tax provisions applicable to spouses/civil partners stop applying when the relationship has broken down, rather than by reference to the date of the conditional order or the final order. For inheritance tax (IHT) purposes, the timing of the final order is relevant. Note that divorce, dissolution or separation does not revoke any existing will or the intestacy rules. However, where a will names a spouse as executor or trustee, or provides a gift...
Family
PRACTICE NOTES
Sequestration to enforce family financial orders in England and Wales: uses, procedure, and effect of writs/warrants under FPR 2010 and CPR 83
Sequestration is the process by which a creditor asks the court for sequestrators to take possession of a debtor’s property. In family proceedings, it can arise in two distinct settings. First, it functions as a way of dealing with contempt of court that might otherwise lead to committal; the property is kept until the contempt is treated as purged, ie the order has been obeyed. In this setting, sequestration is called ‘confiscation of assets’ and is provided for by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 37, together with FPR 2010, PD 37A. See Practice Note: Sequestration (confiscation of assets) within contempt proceedings. Secondly, and separately, it acts as a method of execution to enforce an outstanding financial order without any contempt, pursuant to FPR 2010, SI 2010/2955, 33.1(2) and the Civil Procedure Rules 1998 (CPR), SI 1998/3132, Pt 83. This Practice Note addresses sequestration in the latter setting.
Usages
Sequestration is an enforcement remedy rarely deployed in family proceedings. It should be remembered that the procedure is complex and expensive. Consideration should be given to both the costs involved and potential...
Family
PRACTICE NOTES
Setting aside financial remedy orders (England and Wales): scope, grounds (FPR 9.9A, Thwaite, Barder), absent/without notice orders, capacity, undertakings, procedure and costs
Practice Note
This Practice Note outlines the extent of the court’s jurisdiction to set aside a financial remedy order and distils the bases on which such an application can be pursued. It additionally addresses, in depth, the rescission of a financial remedy order made without a party present or without notice, together with applications to set aside due to lack of capacity. It analyses the powers concerning executory orders (ie orders yet to be implemented) and undertakings, and includes key procedural information. For detailed practical guidance on subsequent unforeseen and unforeseeable developments (Barder events), see Practice Note: —Barder events. For detailed practical guidance regarding fraud, material non-disclosure or mistake, see Practice Note: —fraud, material non-disclosure and mistake. The Family Procedure Rules 2010 (FPR 2010) furnish a procedural pathway for applications to set aside a financial remedy order where no error by the court is asserted, via FPR 2010, SI 2010/2955, 9.9A, and provides details of related procedural matters for such applications accordingly...
Family
PRACTICE NOTES
Setting aside third-party dispositions defeating financial remedies: MCA 1973 s 37 and CPA 2004 (England and Wales)—jurisdiction, procedure, without notice, sham transactions, presumptions and costs
STOP PRESS: The Financial Remedies Guide 2026
Published on 13 March 2026 by Mr Justice Peel (National Lead Judge of the Financial Remedies Court) and His Honour Judge Hess (Deputy National Lead Judge of the Financial Remedies Court), with the approval of the President of the Family Division, the Guide now replaces and supersedes, in full and with immediate effect, the following:
Statement on the efficient conduct of financial remedy cases allocated to a High Court judge, whether sitting at the Royal Courts of Justice or elsewhere (1 February 2016) (the High Court judge level efficiency statement)
Statement on the efficient conduct of financial remedy hearings proceeding in the Financial Remedies Court below High Court judge level (11 January 2022) (the below High Court judge level efficiency statement)
Financial Remedies Court Primary Principles document (11 January 2022)
Notice from the Financial Remedies Court: electronic bundles (19 April 2022)
Allocation of financial remedies cases to High Court judge level (21 May 2024)
This document is being updated to reflect these changes. See News Analysis: Financial Remedies Guide consolidates existing guidance and efficiency statements...
Family
PRACTICE NOTES
Staying concurrent matrimonial proceedings under the Domicile and Matrimonial Proceedings Act 1973: mandatory and discretionary stays, EU transitional cases, procedure and effects (England and Wales)
At 11pm on 31 December 2020, the transition/implementation phase that followed the UK’s departure from the EU concluded—referred to in UK legislation as ‘IP completion day’. For practical guidance on Brexit’s implications, consult Practice Note: Family proceedings with EU connections—toolkit. The court has an autonomous role and duty to examine and determine whether it possesses jurisdiction. This Practice Note outlines the procedure, requirements and criteria for staying proceedings where there are parallel proceedings in another jurisdiction under the Domicile and Matrimonial Proceedings Act 1973 (DMPA 1973). See also the Practice Notes: Staying proceedings under the inherent jurisdiction and Staying concurrent EU proceedings (where transitional provisions apply)...
Family
PRACTICE NOTES
Taking evidence abroad in family proceedings (England and Wales): EU transitional regime, Hague Evidence Convention, non‑Convention routes, letters of request procedure, and overseas video link evidence
This Practice Note
This Practice Note outlines the principal substantive and procedural rules regarding evidence-taking in the EU for family proceedings where the pertinent request was received before the implementation period (IP) completion day (11pm on 31 December 2020). It also explains the law and process for obtaining evidence under the Convention of 18 March 1970 on the Taking of Evidence Abroad in Civil or Commercial Matters (the Hague Evidence Convention), which applies between contracting states, covering most, though not all, EU Member States. In addition, it signposts resources for scenarios where the Hague Evidence Convention is not engaged. During proceedings, evidence may need to be gathered from parties or witnesses located overseas. Council Regulation (EC) No 1206/2001 of 28 May 2001 on cooperation between courts of the Member States in the taking of evidence in civil or commercial matters (the Taking of Evidence Regulation) provided an intergovernmental cross-border mechanism for evidence-taking among EU Member States other than Denmark, and applied to the UK up to IP completion day. From 31 January 2020, the UK ceased to be an EU Member State and...
Family
PRACTICE NOTES
Tax treatment of pensions: contributions, withdrawals, allowances, death benefits, and settlement options on relationship breakdown (offsetting, sharing, attachment) in financial order proceedings
This Practice Note provides overarching guidance on how tax affects contributions to, and benefits paid from, pension schemes, together with the varieties of pension orders that can be made within financial order proceedings. Specialist advice should be obtained where necessary.
Tax concessions
Tax incentives on pension contributions encourage individuals and employers to build up future retirement savings...
Family
PRACTICE NOTES
Third party debt orders in family proceedings: enforceable debts, interim/final procedure, banks’ duties, hardship payments and costs (England and Wales)
Practice Note
This Practice Note explains the criteria and process for enforcing an order made in family proceedings by means of a third party debt order. They were introduced by the Family Procedure Rules 2010, replacing garnishee orders. It outlines which debts are enforceable, how to apply for and serve an interim third party debt order, and the limitations associated with a final third party debt order. Hardship payments orders and the potential cost implications are also covered.
A third party debt order enables a creditor to recover a debt from money owed to the debtor by a third party within the jurisdiction. Commonly, this involves funds held in the debtor’s name at a bank or building society, or sums due to a self‑employed debtor arising from their trade. Whether to grant a third party debt order is a matter for the court’s discretion, assessed by reference to the circumstances at the time enforcement is sought.
The order is obtained in two stages:
Interim order (without notice)
Final order (on notice)
...
Family
PRACTICE NOTES
TOLATA 1996 claims in England and Wales: CPR Part 7 v Part 8 - procedure, transfers and costs
This Practice Note sets out the differences between Parts 7 and 8 of the Civil Procedure Rules 1998 (CPR), SI 1998/3132, in the context of claims pursued under the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996), and includes a synopsis of both procedures while considering departures from the Part 8 route and the question of costs.
When should proceedings be issued under Part 7 and when should proceedings be issued under Part 8?
A TOLATA 1996 claim can be started under CPR Part 7 or under Part 8. As a trusts-related claim, a TOLATA 1996 claim is frequently viewed as more appropriate for the Part 8 procedure, by analogy with the requirements of CPR 64.2; however, those provisions apply solely to claims concerning the execution of a trust or brought under the Variation of Trusts Act 1958. Nevertheless, in numerous matters Part 7 is preferable where factual disputes arise and evidence is contested between parties...
Family
PRACTICE NOTES
TOLATA 1996 claims—pre-action obligations: Practice Direction—Pre-Action Conduct and Protocols compliance, information exchange, expert evidence, ADR, sanctions and limitation (England and Wales)
Pre-action protocol
There is no dedicated pre-action protocol for claims brought under the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996). Accordingly, parties should refer to the Practice Direction Pre-Action Conduct and Protocols (previously Practice Direction—Pre-Action Conduct). The current Practice Direction took effect on 6 April 2015 and was most recently updated on 6 April 2022, introducing a shorter, clearer set of steps to follow before proceedings are started, and it has been revised periodically. It is contained within the Civil Procedure Rules 1998 (CPR), SI 1998/3132, and sets out the conduct expected of parties before issue. Except in the most urgent circumstances, or where an application is made pursuant to an agreement, before commencing court proceedings—and whether the claim is pursued under CPR Part 7 or CPR Part 8—the court will ordinarily expect the parties to share sufficient information to:
understand each other’s position
decide how best to move forward
seek to resolve the dispute without issuing proceedings
consider a form of alternative dispute resolution (ADR)
assist the efficient management of any proceedings
limit the costs...
Family
PRACTICE NOTES
Tracing Debtors, Respondents and Children’s Whereabouts via Government Departments under FPR 2010 PD 6C (England and Wales): Applications, Procedure and Practice Points
Where a respondent (debtor) cannot be located, enforcing an order becomes problematic. If nothing useful is known and no redirection address exists, information may be sought from government departments. This Practice Note explains when departmental data may be obtained to identify a debtor/respondent’s address, the steps for making an application, the relevant Family Procedure Rules 2010 (FPR 2010), SI 2010/2955—most notably FPR 2010, PD 6C and FPR 2010, SI 2010/2955, Pt 18—and summarises the details government departments require. It covers applications issued on or after 6 April 2022; for the Practice Direction that applied to applications issued before 6 April 2022, see the earlier version referenced there...
Application
On an applicant’s request, the court may ask government departments to disclose the address of a debtor who cannot be traced. The governing provisions sit within FPR 2010. From 18 January 2023, FPR 2010, PD 6C was replaced by a revised PD 6C for applications issued on or after 6 April 2022; for the previous iteration applicable to earlier applications, consult the pre‑6 April 2022 Practice Direction...
Family
PRACTICE NOTES
UK family law tax essentials: income tax, CGT on separation/divorce, IHT, SDLT/LBTT/LTT, stamp duty and council tax
This Practice Note outlines the key rules for taxing income, capital gains, lifetime gifts and estates on death (inheritance tax), together with stamp duty land tax, on the basis of an individual who is UK-resident and domiciled. As tax legislation is frequently amended, this note is not, and must not be, treated as a replacement for specific professional advice where required.
Income tax
Individuals are charged to income tax on their overall income, with distinct regimes applying to different income streams and to qualifying outgoings that can be set against that income. The main categories of income include:
pay from employment, or profits from a trade, profession or vocation (on which national insurance contributions are also due)
rents from furnished or unfurnished property or land
interest and dividend receipts
overseas income (which may already have suffered foreign tax)
A personal allowance is deducted from an individual’s total income before calculating the tax, provided their annual income (after deductions for pensions and gift aid donations) is below £100,000. This allowance is tapered by £1 for every £2 of income where income is up to £125,140 (£100,000 + (£12,570 (personal allowance) x 2)) in...
Family
PRACTICE NOTES
UK family law: choice of court agreements post-Brexit, including marital/civil partnership agreements and transitional rules under Brussels, Lugano and Hague instruments
This Practice Note
This Practice Note explores the meaning and functions of choice of court agreements in the family law sphere, including their use in applications to stay proceedings and when construing marital or civil partnership agreements. It considers the position of such agreements before and after IP completion day (11 pm on 31 December 2020) in relation to:
Council Regulation (EC) No 2201/2003 of 27 November 2003 on jurisdiction and the recognition and enforcement of judgments in matrimonial matters and matters of parental responsibility (Brussels II bis, also known as Brussels IIA)
Regulation (EU) No 1215/2012 of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (Brussels I Recast)
Council Regulation (EC) No 4/2009 (EU Maintenance Regulation)
The Lugano Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters 2007 (the 2007 Lugano Convention)
This Practice Note also examines choice of court agreements in the context of:
The Convention of 19 October 1996 on Jurisdiction, Applicable Law, Recognition, Enforcement and Co-operation in Respect of Parental Responsibility and Measures for the Protection of Children (the 1996 Hague Convention)...
Family
PRACTICE NOTES
UK tax treatment of marriage and civil partnership: income tax, CGT, IHT, main residence, spousal transfers/allowances, and separation/divorce changes (2023–2025)
This Practice Note sets out the tax implications of entering into marriage and civil partnership, including in relation to income tax, capital gains tax and inheritance tax.
Seek specialist advice where appropriate. The tax treatment of civil partners mirrors that of spouses. For UK tax purposes, an individual is regarded as married or as a civil partner if they have undergone a formal marriage or civil partnership ceremony, or, from 10 December 2014, have converted a civil partnership into a marriage by formal declaration. Simply living together, or being in a so‑called common law relationship, does not amount to marriage or civil partnership.
Income tax and capital gains tax (CGT) rules refer to spouses/civil partners who are “living together”. This phrase does not require sharing the same home—or even the same country. It covers all spouses/civil partners unless one of the following applies:
They are separated under a court order, or by a formal deed of separation executed under seal (in Scotland, the deed should be witnessed and registered).
They are in fact separated in circumstances where the separation is expected to be permanent.
Accordingly, only relationships that have effectively broken down are excluded from the “living together” treatment for income tax and CGT purposes...
Family
PRACTICE NOTES
Valuing assets in financial remedy proceedings (England and Wales): Form E, property and business valuations, pensions, insurance, chattels and other assets, valuation timing, and single joint expert evidence
This Practice Note explains when asset valuations are appropriate in financial remedy proceedings. It gives guidance on completing a financial statement in Form E and on valuing property, business assets, pensions, insurance policies and chattels. It also sets out procedural points, including expert evidence.
Rationale for valuation
In any financial remedy application, values for all relevant assets and liabilities must be obtained. Failure to do so may amount to professional negligence. Only then can the parties and the court assess the overall financial picture. Form E asks for valuations to be supplied, for example:
a copy of any real property valuation obtained within the past six months;
a recent mortgage statement confirming the balance outstanding on each mortgage;
statements for the last 12 months for every bank, building society and National Savings account—the requirements cover all accounts, whether in credit or overdrawn, held solely or jointly with another person, and those held at any time within the last 12 months
...
Family
PRACTICE NOTES
Wasted Costs Orders in Family Proceedings (England and Wales): Legal Tests, Procedure, Misconduct Standards, Privilege, and Key Case Law, Including Case Management and Bundles Compliance
This Practice Note outlines wasted costs orders in family proceedings, setting out the test applied by the courts and the procedural steps required. It also addresses improper, unreasonable or negligent conduct and how such misconduct may influence costs, together with pertinent case law.
What is a wasted costs order?
The rules governing wasted costs sit in the Civil Procedure Rules 1998 (CPR), SI 1998/3132, Pt 46 and the associated CPR PD 46. CPR Part 46 and CPR PD 46 apply to costs in family proceedings under the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 28.2.
A wasted costs order is an order:
requiring a legal representative to pay a sum (either fixed or to be assessed) in respect of a party’s costs; or
disallowing costs for a specified amount or for particular items of work
Such orders can be made at any stage of the proceedings, up to and including detailed assessment, although in general an application for wasted costs is best reserved until after the final hearing...
Family
PRACTICE NOTES
Writs and Warrants of Delivery in the High Court, Family Court and County Court: Procedure and Enforcement (England and Wales)
To compel compliance with an order directing the handover or transfer of identified goods, a writ of delivery (High Court) or a warrant of delivery (Family Court or County Court) can be utilised for enforcement. A writ of delivery is addressed to a High Court enforcement officer; a warrant of delivery is issued to a County Court bailiff. If a party holds a judgment or order requiring delivery of goods and the respondent has not complied, enforcement may proceed by writ or warrant of delivery pursuant to the Civil Procedure Rules 1998 (CPR), SI 1998/3132, r 83.14 (High Court) or CPR 83.23–83.25 (Family Court) (as applied by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, 33.1(2)), save where (for the Family Court) another rule or Act provides otherwise. Such a writ or warrant empowers the appropriate enforcement officer to secure delivery by seizing the specified items from the person in default of the order and handing them over to the party entitled to receive them. The order may alternatively permit payment of the value of the goods in question...
Family
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