The Gazette 1985

GAZETTE

APRIL 1985

to the Court Order or the parties are still husband and wife, and Capital Gains tax provided they are still husband and wife and living together. Special exemptions from Capital Gains tax apply in respect of the matrimonial home. If the Property Transfer Order relates to the matrimonial home, and if this is mortgaged, it is important to arrange matters to obtain maximum tax advantage. In the same way, where children are involved, care should be taken to ensure that full advantage is taken of each child's personal tax allowance. Costs Costs as between the parties will usually follow the application. If the divorce is uncontested, and if the parties should readily agree on the ancillary matters, the actual costs should be fairly small. Legal Aid Legal Aid is not, in fact, available for the divorce itself, except on a very limited scheme designed simply to cover the initial interview. However, Legal Aid is available (subject to a means test) for ancillary matters. It is these ancillary matters, i.e., disputes over children or finance, which normally take up most time and which, therefore, form a greater part of costs. If a party is eligible for Legal Aid it is important to bear in mind that the English Law Society, who operate Civil Legal Aid, is entitled to a charge on any property which is transferred to or retained by the legally aided party. • (This article is only intended to give a general outline of the law relating to divorce in England and qualified advice from an English lawyer will be necessary in particular cases.)

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