Divorce is always difficult, but there are additional tax complications if one partner is non-domiciled or has non-resident status. The earlier tax implications are considered, the better the results and we frequently navigate the pitfalls to maximize the tax reliefs available for our UK and overseas clients. Tax provisions apply equally to divorces and the cessation of civil partnerships; and unbeknown to many, the permanent separation timing will make an impact, especially with capital gains tax. Couples living together during the separation tax year may transfer assets to each other during the year on a ‘no gain no loss’ basis. However, for any subsequent years before the final dissolutio
Silk Trading Route between China and India
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