European Parliament 16 May 2018

Speech by Prof David Hodson OBE MICArb

By David Hodson OBE MICArb

One definition of marriage is the coming together of a man and a woman as "one flesh".  For many years Parliament has recognised this special marital united relationship (and the family unit created as a result) by giving it favourable tax treatment.  During marriage, spouses should take maximum advantage of this special treatment to minimise the overall tax payable by them both.

In this Guide I start with a brief summary of the various UK taxes.  I then describe how spouses are taxed, and the opportunities available during the marriage to reduce the tax bill of the family.  I refer to the major changes introduced in April 1990 of Independent Taxation.  I also mention the taxation of a couple who choose to cohabit rather than marry.  Marriage in this context now includes same-sex marriage

By Fatimah Basama

Planning a dream wedding can be hugely stressful at the best of times. At the worst of times, however, the dream can turn to a nightmare for some Muslim women who may later realise that their marriage is not recognised as valid under English law.

by David Hodson

What is the jurisdiction for divorce in EU countries? This seems a strange question to ask 13 years after the ground-breaking introduction of identical divorce jurisdiction across the entire European Union.

Introduction

This paper is the response of The International Family Law Group LLP (iFLG) to the Ministry of Justice’s (MOJ) proposed amendments to Part 9 of the Family Procedure Rules 2010 (FPR).  We are pleased that the MOJ has decided to consult in relation to these issues which have the potential to have significant repercussions for national and international families.

Michael Allum and David Hodson with Stuart Clark

On the evening of 17 July 2017 the profession was notified of the Family Procedure (Amendment No. 2) Rules 2017 which will come into force on 7 August 2017, less than three weeks ahead, with some transitional provisions until 4 September 2017.  Accompanying it was a dramatic change in the look and style of the divorce petition, to take effect this summer.  Undoubtedly it is a precursor to online divorce.

By David Hodson OBE MICArb

Fatimah Farag, assistant solicitor, looks at the recent decision of AAZ v BBZ and the Court’s approach to the parties’ huge levels of wealth.

AAZ v BBZ, C Ltd and P Ltd [2016] EWHC 3234 (Fam), a financial relief case heard by Haddon-Cave J in late November and early December 2016 with judgment released on 12 May 2017, sees the High Court make one of the largest awards in an English case. 

On relationship breakdown there is potentially opportunity to divorce or dissolve your civil partnership in more than one country. This iGuide sets out some of the things that you should take into account when deciding where to divorce.

If you were married outside of England and Wales it is important to know whether your marriage will be recognised here. This iGuide explains the requirements for a marriage to be recognised here.