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Procedural Guide—transfer of tenancy on relationship breakdown (FLA 1996, Sch 7) This Procedural Guide outlines the steps for applying to transfer a tenancy following a relationship breakdown under Schedule 7 to the Family Law Act 1996 (FLA 1996). Orders can be sought by spouses, civil partners, former spouses, former civil partners and former cohabitants, provided the tenancy is a relevant tenancy and the statutory requirements are fulfilled. For fuller practical direction, see Practice Notes: Tenancies and relationship breakdown—substantive provisions and Tenancies and relationship breakdown—procedure. This Procedural Guide covers applications under FLA 1996, Sch 7 only. Certain tenancies may instead be transferred: by a property adjustment order under section 24 of the Matrimonial Causes Act 1973 and the Civil Partnership Act 2004 equivalent (CPA 2004, Sch 5 Pt 2); in proceedings for financial provision after an overseas divorce, etc; or by a transfer of property order under Schedule 1 to the Children Act 1989. See: Transfer via a property adjustment order—spouses...
For trustees and managers of occupational pension schemes: Confirm that the scheme’s provisions, criteria and practices (PCPs) have been examined and reviewed to verify compliance with the non-discrimination rule. Where a PCP seems prima facie discriminatory and appears not to fit an exemption, raise with employer the question of whether an objective justification can be demonstrated. Understand how both courts and tribunals typically assess the objective justification defence in general. Do not treat generalisations or stereotyped assumptions as an adequate answer or satisfactory explanation...
The impact bankruptcy and divorce proceedings have on one another How bankruptcy intersects with divorce has been examined in a raft of decisions in both the bankruptcy jurisdiction and the family courts. Regrettably, it is far from rare for a bankruptcy to be underway whilst a divorce is progressing, and running the two together can produce clashes over how assets are apportioned. Such concurrent proceedings often bring the division of property into sharp focus, as priorities compete. The family court, for its part, aims to make a property adjustment order, assessing, among other factors, the future needs of the spouses and any children; by contrast, the bankruptcy court divides the assets with creditors’ interests placed foremost in the decision-making. This possible tension must be weighed with care, and, in practice, the key issue is timing: when the bankruptcy was commenced compared with the date a property adjustment order was made. This checklist and timeline outlines the effect each step in bankruptcy can have on ancillary relief proceedings within a...
Potanina v Potanin [2024] UKSC 3, [2024] All ER (D) 126 (Jan) What are the practical implications of this case? Under Part III of the MFPA 1984, courts in England and Wales possess the power to order financial remedies after an overseas divorce. By virtue of section 13 of that Act, permission must first be secured before an application for financial relief may properly be issued. The appeal scrutinised how the statutory leave, or permission, filter in the legislation ought to be read alongside the existing case law, and it examined fundamental principles of procedural fairness. A majority of the Supreme Court determined that the entrenched practice for addressing applications for leave had contravened the essential requirement of procedural fairness. The focus was procedural fairness at leave stage. Does it follow, therefore, that the outcome will be a reduction in parties seeking to ‘forum shop’ in the often more favourable English family courts?...
In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate HMCTS probate enquiry line—temporary reduced hours From 14 February 2024, and for 12 weeks, the HMCTS probate helpline will run on reduced hours: 9am to 1pm, Monday to Friday. The HMCTS Probate Service remains available via web‑chat from 9am to 5pm, Monday to Friday. Source: HMCTS Probate LinkedIn post. MoJ urges those entitled to claim dormant funds held by CFO to act now The Ministry of Justice...
Original news Ms Y (CAS-87387-G9Y9)—4 April 2025 Summary The Deputy Pensions Ombudsman has partly upheld a complaint relating to a pension sharing order. There was no obligation on the Scheme to alert the parties to a statutory time limit for implementing a pension sharing order. Nevertheless, the Scheme’s failure to recognise that the divorce was subject to Scots law—which differs from English law in divorce cases—constituted maladministration, and the complainant was awarded compensation for significant distress and inconvenience. This decision highlights the need for pension schemes to have appropriate procedures for any Scottish members. What were the facts? Ms Y’s spouse (Mr Z) was a member of the Friends Provident Pension Scheme (the Scheme). Ms Y and Mr Z divorced and their divorce was governed by Scots law. Under Scots pensions legislation...
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...
The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) took effect on 6 April 2022. Proceedings issued by the court on or after 6 April 2022 will be governed by the provisions of DDSA 2020 together with the related procedural alterations under the amended Family Procedure Rules 2010 (FPR 2010), SI 2010/2955. For further information, see Practice Note: Introduction to the Divorce, Dissolution and Separation Act 2020 and Amended, supplemental and further applications in proceedings issued on or after 6 April 2022 (post-DDSA 2020). By contrast, proceedings issued by the court on or before 5 April 2022 will continue to progress under the pre‑DDSA 2020 law, whether they were lodged via the digital system or submitted using paper forms. Such applications will not be affected by DDSA 2020 coming into force, nor by the consequential alterations to procedure. This document sets out the position for proceedings issued prior to 6 April 2022. Legislative changes have been implemented as a consequence...
Variation of Will or intestacy after death—Q&As An instrument of variation can be used to alter how a deceased person’s estate is distributed under a Will or on intestacy. It is commonly executed by deed. To secure effectiveness—typically to obtain favourable inheritance tax (IHT) and capital gains tax (CGT) treatment under section 142 of the Inheritance Tax Act 1984 (IHTA 1984) and section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)—certain formalities must be met. These include that the deed is in writing, contains the requisite statement applying the statutory provisions, is not made for any extraneous consideration, and is signed by all relevant parties, including the deceased’s personal representatives (PRs) where additional tax would otherwise arise. For guidance on deeds of variation, see Practice Note: Variation of Will or intestacy after death. See also Practice Note: Post-death rearrangements. Compliance with these requirements will usually deliver the intended IHT and CGT position. The formalities for execution of variation should be followed accordingly. Precedent deed of variation...
Dear [ insert client’s name ] Conditional order I confirm receipt of the certificate of entitlement to a conditional order and enclose a copy for your records. As indicated, the court has scheduled [ insert date ] at [ insert time ] for the pronouncement of the conditional order in your case. A conditional order signifies that the court has accepted you are entitled to a [ divorce OR dissolution ], although it has not yet been made final. Such orders are pronounced in open court, meaning the judge reads out a list of the names of those whose applications have reached the conditional order stage...
This document offers general guidance on divorce procedure. Your family solicitor can provide advice tailored to your circumstances. Specific advice will depend on your circumstances, and your family solicitor can provide this. No fault divorce The Divorce, Dissolution and Separation Act 2020 (DDSA 2020) substantially reshaped divorce law, aiming to lower acrimony by bringing in the commonly called ‘no fault divorce’. The legislation removes the need to attribute fault when initiating proceedings, rather than apportion blame at the outset. It entirely dispenses with attributing blame at the commencement of divorce proceedings. Historically, to obtain a divorce in England and Wales, the applicant had to demonstrate that the marriage had irretrievably broken down, which required proving one of five facts. Three rested on fault—adultery, unreasonable behaviour, and desertion—while two depended on a qualifying period of separation: two years with consent, or five years without consent...
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), and approved by the President of the Family Division, the Guide supersedes and replaces: the Statement on the efficient conduct of financial remedy cases assigned to a High Court judge, whether at the Royal Courts of Justice or elsewhere (1 February 2016) (the High Court judge level efficiency statement) the Statement on the efficient conduct of financial remedy hearings in the Financial Remedies Court below High Court judge level (11 January 2022) (the below High Court judge level efficiency statement) the Financial Remedies Court Primary Principles (11 January 2022) the Notice from the Financial Remedies Court concerning electronic bundles (19 April 2022) the Allocation of financial remedies cases to High Court judge level (21 May 2024) This document is being updated...
The young person is now past 18, has finished secondary schooling and is moving on to higher education. The prior maintenance arrangement has now ceased, and the child intends to seek financial provision under Schedule 1 of the Children Act 1989 (ChA 1989) by making their application. Under ChA 1989, Sch 1, a parent, guardian, or special guardian of a child, or any person in whose favour a residence order is in force with respect of a child, may apply for a range of orders for the benefit of a child as provided under Sch 1...
The Marriage (Same Sex Couples) Act 2013 (M(SSC)A 2013) confirms that marriages between same-sex partners are lawful and effective. Under s 9 of M(SSC)A 2013, civil partners in England and Wales can convert their partnership into a marriage, should they wish to do so. That conversion terminates the civil partnership, with the resulting marriage treated as having existed from the date the partnership was created. Before M(SSC)A 2013 came into force, same-sex marriages formed overseas were recognised in England as civil partnerships, falling within the category of ‘overseas relationships’ under the Civil Partnership Act 2004, rather than as marriages...
In England and Wales, the courts possess jurisdiction over divorce and judicial separation proceedings pursuant to Council Regulation EC 2201/2003 (often referred to as Brussels II bis)...