David Salter

This Practice Note sets out the mandatory requirement for an EU Member State to stay family proceedings where another Member State has already been seised with jurisdiction, or where there are competing proceedings issued in the UK or an EU Member State on or before 31 December 2020, or where one set of proceedings was issued on or before that date in the UK or an EU Member State and further proceedings were issued on or after 1 January 2021 in the UK or an EU Member State, together with the applicable procedure.

This Practice Note details the procedure, requirements and criteria for staying proceedings, where there are concurrent proceedings in another jurisdiction, under the Domicile and Matrimonial Proceedings Act 1973. It also details the effects of a stay of proceedings and circumstances in which a stay will be mandatory or discretionary.

This Practice Note sets out the limited circumstances in which the court may stay proceedings (whether or not there are concurrent proceedings in another jurisdiction) under the inherent jurisdiction of the court. It also details the relatively rare occasions when the court may grant an anti-suit or Hemain injunction.

This Practice Note sets out the main substantive and procedural provisions as to the taking of evidence in the EU in relation to family proceedings both before and after implementation period (IP) completion day (11pm on 31 December 2020).

This Practice Note sets out general guidance on the tax implications of contributions to and payments from pension schemes and the types of pension orders that may be made in financial order proceedings.

This Practice Note sets out the tax implications of marriage and civil partnership, including in relation to income tax, capital gains tax and inheritance tax.

This Practice Note looks at examples of orders in financial proceedings and the range of tax issues that may arise where periodical payments orders, lump sum orders or property adjustment orders are made or where there are business assets.

This Practice Note sets out the tax implications to be considered on relationship breakdown, ie separation, divorce or dissolution, including income tax, capital gains tax, stamp duty land tax and inheritance tax.

This Practice Note details the circumstances in which it will be appropriate to value assets in financial remedy proceedings. It provides guidance on completion of a financial statement in Form E and the valuation of different types of assets including property, business assets, pensions and insurance policies, and chattels. It also sets out procedural points, including as to expert evidence.

This Practice Note explains wasted costs orders in family proceedings including the relevant test applied by the courts and the required procedural steps. It also considers improper, unreasonable or negligent conduct and the effect misconduct can have on costs together with relevant case law.