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Natalie  Melvill

Natalie Melvill

Family Solicitor
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Posted:

To obtain a divorce in the UK, there is one ground which must be satisfied – that the marriage has irretrievably broken down. We do not have a no-fault system and hence it is necessary to prove to the court that this ground has been met.

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HMRC are taking a hard line approach when it comes to failing to disclose gifts made by a deceased person. With this in mind, it is crucial that both gift recipients and Personal Representatives have a clear idea of what is expected of them when it comes to disclosure.

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