AC v DC (No 2) [2012] EWHC 2420 (Fam)

Business Assets: Back to reality

Joanne Green looks at business assets including valuations, issues of liquidity and the options available to the court ‘When deciding how to deal with the business assets, the court should first consider whether there are any available funds in the business and if there are, the most tax-efficient way of extracting them from the business.’When …

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Pre-Acquired Assets: Setting apart

Fiona Wood outlines the courts’ approach to assets acquired prior to marriage and the factors to be taken into account Need cannot be assessed in isolation of the factors that are the key to the performance of the sharing principle such as pre-acquired wealth. The issue of pre-acquired assets arises in many divorce cases. While …

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Litigation Conduct: Drawing inferences

Frances Bailey considers the courts’ approach where a party’s conduct during proceedings is in issue ‘An analysis of any add-back argument must also include an analysis of what both parties have spent and that the argument must be analysed in context.’ As ever, the law reports are seemingly full of cases where one party’s approach …

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