When applying for a divorce in England and Wales you have to prove that your marriage has irretrievably broken down. It is quite common for couples who have decided to separate to be under the misconception that the only way they can get a divorce amicably is to wait until they have been separated for more than 2 years. The reason for this is that to get a divorce before then involves one party having to place the blame for the breakdown of the marriage squarely on the other party as a result of their adultery or unreasonable behaviour.
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.
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.