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The commentary below discusses the tax treatment of accrued pension benefits and insurance policies following the breakdown of a marriage or civil partnership. For details of the division of other assets, see E5.116–E5.117.

For an overview of the income tax, capital gains tax and inheritance tax implications of a breakdown of a marriage or civil partnership, as well as a summary of the other articles on this subject, see E5.115.

Note that if a prenuptial agreement is in place that was freely entered into by each party with a full appreciation of its implication, the courts may uphold it unless it would not be fair to hold the parties to it. While it is outside the scope of this commentary to discuss the validity of prenuptial agreements, it is important to be aware that the existence of such a document could impact on the division of assets in the event of a break-up.