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Migration Advisory Committee Reviews the Global Talent and Innovator Founder Routes - Have Your Say
Elli Graves
Historically, a non domiciled divorcing couple have been able to mitigate their UK tax liabilities when making a lump sum payment to the other party to the divorce. Following guidance from HMRC in 2025, however, it seems that this particular tax mitigation strategy is no longer available and advice needs to be taken in respect of each party’s tax status, the timing and mechanism of payments and the likely tax liability.
It may feel like an administrative burden to keep personal affairs in order, be that your Will, financial or estate planning. That burden can be even greater when the rules of two (or more) countries are relevant. We regularly help French nationals living in the UK to take steps to plan their personal affairs, given that the legal and administrative rules of two countries will be relevant to their legal documents.
Contrary to what some aspects of the British media may lead you to believe, life in the Middle East remains a very attractive prospect for many. Britons continue to relocate there and, according to a recent report in the Times, a large proportion of those who left the UAE recently are returning to the place they now call home.
It has been just over a decade since the offence of controlling or coercive behaviour came into force with the Serious Crime Act 2015. With this offence, the criminal law formally recognised that prolonged emotional, psychological and financial abuse can be just as damaging to a victim as physical abuse. The impact of such behaviour has also been recognised by the family courts, particularly in the context of children and applications for non-molestation and occupation orders.
For a number of years, research has shown that children and young people want information about what is happening to their family when their parents decide to separate. Many want the opportunity to be heard when decisions are being made about them.
Elli Graves
Caroline Sheldon
Connie Atkinson
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