Till divorce us do part

'THOSE OLD TABOOS against selling the goose that lays the golden egg have largely been laid to rest.' So said Mr Justice Coleridge in N v N (2001) 2 FLR 69 striking fear into the hearts of wealthy families across the UK.
The courts of the Family Division have a wide remit jealously guarded to adjust the wealth of parties to a divorce. One in every three marriages now ends in divorce. The UK remains an attractive base for ultra high net worth individuals from across the world and under Brussels II et seq the English courts can assert jurisdiction on the basis of 'habitual residence' defined in Kapur v Kapur 1985 Fam Law 22 as being the same as ordinary residence a concept familiar to tax practitioners or on the basis of domicile something which again tax...