Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Not quite divorced

03 July 2012
Issue: 4360 / Categories: Forum & Feedback
A husband and wife separated seven years ago. A second property was built in the grounds of what was the matrimonial home and the husband now occupies this, while the wife remains in their original house

My clients are a husband and wife who separated permanently some seven years ago with the wife remaining in the matrimonial home which had less than half a hectare of grounds. The husband occupied rented accommodation.

After their permanent separation planning permission was obtained to build a new property on part of the garden of the former matrimonial home and the husband eventually moved into this property.

As part of the divorce proceedings (which may or may not be ratified under a court order) the parties are trying to come to an arrangement regarding the future ownership of these properties that both stand on the original grounds possibly using relief under the former Extra-statutory Concession D6 now TCGA 1992 s 225B.

However as an alternative would the wife – who still has an interest in the new property and land even though...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon