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Home / Simons-Taxes / Personal and employment tax / Part E5 Special classes of individual / Division E5.1 Spouses and civil partners

Division E5.1 Spouses and civil partners

Personal and employment tax

Division E5.1 Spouses and civil partners

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E5.101 Spouses and civil partners鈥攊ntroduction

E5.102 Statutory definition of 'living together'

E5.103 Independent taxation

E5.103A Jointly held property

E5.103B Gifts between spouses or civil partners

E5.104 Maintenance payments鈥攐verview

E5.105 Qualifying maintenance payments

E5.106 Child support maintenance payments

E5.107 Payments under orders for recovery of benefit

E5.108 Qualifying maintenance payments鈥攖ax relief

E5.111 Retrospective maintenance payments

E5.112 Maintenance arising or received from abroad

E5.113 Voluntary maintenance payments

E5.115 Breakdown of marriage or civil partnership鈥攐verview

E5.116 Breakdown of marriage or civil partnership鈥攖ransfer of assets

E5.117 Breakdown of marriage or civil partnership鈥攖he family business and family assets鈥攑ractical considerations

E5.118 Breakdown of marriage or civil partnership鈥攎aintenance and universal credit

E5.119 Breakdown of marriage or civil partnership鈥攑ension rights and insurance policies

E5.120 Breakdown of marriage or civil partnership鈥攗se by HMRC of material disclosed in court proceedings

E5.121 Breakdown of marriage or civil partnership鈥攊nheritance tax and wills

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