Tax Implications of Divorce Settlements
Recorded March 2025 · Episode 3 · 4:33
In this episode I consider the tax consequences of divorce and separation. I look at the capital gains tax treatment of transfers of assets between separating spouses and civil partners, including the no gain, no loss window and the more generous rules that now apply; the stamp duty land tax position on transfers of property; and the points to watch where the former matrimonial home or an interest in a family company is involved. The aim is to highlight where a settlement that looks straightforward can carry an unexpected tax cost, and where careful timing can avoid one.
This podcast is not a substitute for professional advice.