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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Tax and Family Breakdown: A Practical Guide

ISBN13: 9781853286148
Published: August 2010
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £52.00

Despatched in 4 to 6 days.

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:-

    enables practitioners to identify potential tax issues at an early stage of the divorce or dissolution process acts as an aide memoire of the tax issues that can typically arise outlines the basic tax treatment of spouses, civil partners, and co-habitees examines the tax effects of transferring the most commonly held assets provides an overview of the tax aspects of trusts and certain international matters in the context of family breakdown.
The text includes worked examples, checklists, tables and flowcharts, making this a clear and user-friendly book.

Family Law, Taxation
1. A tax perspective on financial settlements;
2. Capital Gains Tax;
3. Inheritance tax;
4. Transfer of assets;
5. Maintenance and secured maintenance;
6. Interests in land and property;
7. Stamp duty and stamp duty land tax;
8. Unlocking assets on divorce;
9. The international dimension;
10. Tax aspects in valuing companies;
11. Trusts; Appendices.