When dealing with marital breakdown, married couples have to confront many complex legal, financial and emotional issues in an effort to achieve a satisfactory resolution. These include maintenance and pension entitlements, which may have significant tax implications. Practical in format this text clearly outlines spouses' responsibilities, presents case studies of different pension scenarios and details the tax position since the introduction of the Finance Act 2001. The tax section covers both Income/Maintenance and Transfer of Assets. It considers the tax implications at different stages of marital breakdown. In a clear and readable style, this text is of particular use to all those involved in advising families on the current principles governing the legal aspects of marital breakdown, and of practice and procedure in the area.
