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The division of assets following a family breakdown can often be complex. The tax consequences of a transfer of assets between former spouses or civil partners can be significant.
With prior planning, the tax arising may be mitigated or avoided altogether. If this is not possible, the parties and, indeed, the court will want to take account of the tax consequences when considering the terms of a financial settlement.
Practitioners providing family breakdown advice will find this to be an invaluable guide to the tax issues. Tax and Family Breakdown:-