Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Divorce definition

What does Divorce mean? Divorce is the court process that ends a marriage and allows remarriage. In practice it involves a divorce application and, often in parallel, financial remedies (ancillary relief) and child arrangements, which are separate. In England and Wales (Divorce, Dissolution and Separation Act 2020; Matrimonial Causes Act 1973), a no‑fault regime applies: a sole or joint application is made on the single ground of irretrievable breakdown, evidenced by a statement. The court issues a conditional order and, after the statutory minimum period, a final order (replacing decree nisi/absolute). In Scotland (Divorce (Scotland) Act 1976), irretrievable breakdown is proved by adultery, unreasonable behaviour, or...

Separation, divorce and civil partnership dissolution: income tax, CGT (including 2023 reforms), SDLT and IHT

Published by a LexisNexis Family expert

Practice notes

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...

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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...

Web page updated on 22/05/2026

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