Cohabitation, Civil Partnerships, Marriage, Divorce : An A to Z of Tax Issues

Introduction and Relationship Structures

• Legal definitions: cohabitation, civil partnerships, marriage, divorce
• Overview of tax issues across the relationship lifecycle
• Summary of key questions and risks

Cohabitation and Tax

• Legal rights and limitations of cohabitants
• Tax treatment of property: joint tenants vs. tenants in common
• CGT, SDLT, and IHT issues when couples separate informally
• Case studies: transfers and the Inheritance Act 1975

Civil Partnerships and Tax

• Legal recognition and obligations under the Civil Partnership Act 2004
• Application of marriage-related tax reliefs and exemptions
• SDLT and CGT benefits
• Income tax treatment and sharing of allowances

Marriage – Tax Benefits and Planning

• Marriage allowance and beneficial ownership declarations
• “No gain, no loss” CGT rules for spouses
• PPR relief, main residence elections
• IHT spouse exemption and domicile considerations

Tax and Separation

• Tax effects of separation agreements
• Transfer of property and timing issues (before/after tax year)
• CGT implications of informal or permanent separation
• IHT and SDLT changes once spouses cease cohabiting

Divorce and Tax Settlements

• Legal framework: decrees, maintenance, and property adjustment orders
• CGT planning in asset transfers under court orders
• Impact on PPR relief, business assets, and pension arrangements
• Trusts and the effect of TCGA 1992, s.70

Complex Issues and Final Q&A

• Transfers into and from trusts during and post-divorce
• Dealing with spouses under HMRC investigation
• Clawback, indemnities, and recovery mechanisms
• Tax consequences of annulments
• Wrap-up, case study review, and participant questions

The lead trainer for this course was called to the Bar in 1995, he brings a wealth of experience gained from a distinguished career that spans both the independent Bar and senior positions within leading City and international law firms. He has also worked in New York and the Cayman Islands. His practice is dispute-led, with a strong emphasis on the intersection between legal, commercial, and tax issues.

He is a specialist in tax law and its associated fields, including commercial chancery, equity, company law, cryptocurrency and digital assets, partnerships, insolvency, and professional negligence. He advises on complex investigations and appears regularly for corporate entities, individuals, and HMRC at both trial and appellate levels. Much of his work involves high-value or technically challenging disputes, often arising from cross-border transactions or cases with voluminous documentation. He also has experience advising and representing individuals in matters involving allegations of fraud, including criminal tax investigations.

The trainer was awarded a Ph.D. (University of London) in Tax Law relating to intellectual property and its exploitation. He is co-author of Taxation of Intellectual Property (Bloomsbury Publishing), A Practical Guide to Tax Disputes (Lexis) and Internet Business (Commerce and Tax) (Jordans).

He is ranked as a Leading Practitioner in Chambers UK Bar 2025 and has particular expertise in areas such as corporate structures, partnerships, intellectual property, trusts, and insolvency, allowing him to provide strategic, commercially attuned advice across a broad range of contentious and non-contentious matters.

He appears regularly in courts and tribunals across the UK, including London, Manchester, and Edinburgh, acting both as sole counsel and as part of larger legal teams.

The course co-presenter is a dedicated tax specialist 'Pupil Barrister' with a rapidly developing practice encompassing a broad range of domestic and international tax matters. He read law at the age of 17 and was a Vice Chancellor International Scholar at Cardiff University. He was called to the Bar by the age of 21. Alongside his Bar studies he was working under a pre-eminent tax silk in the country.

By the end of the session, attendees will be able to:

• Identify how relationship status affects personal taxation
• Advise clients on tax-efficient structuring of property and financial arrangements during marriage, civil partnerships, and cohabitation
• Understand CGT, IHT, and SDLT implications in separation and divorce
• Anticipate tax issues in asset transfers, trusts, and matrimonial settlements
• Apply relevant reliefs and exemptions to minimize client exposure

• Private client tax professionals and accountants
• Solicitors advising on family, trusts, or tax law
• Estate planners and wealth managers
• Compliance professionals and financial advisers

This comprehensive course offers a practical and legal overview of the tax consequences arising from cohabitation, marriage, civil partnerships, separation, and divorce. Using real-world scenarios and legal analysis, the course will help advisers understand how relationship changes impact income tax, capital gains tax, inheritance tax, and stamp duty (including SDLT). This session is essential for tax professionals, lawyers, accountants, and advisers involved in family structuring and tax planning.