This handbook is a practical and user-friendly guide to some of the more challenging areas of
financial remedy practice. It is divided into detailed parts and contains specialist contributions from a forensic accountant, an actuary and an offshore trust specialist. The book contains a section on insolvency, debt and market volatility to assist practitioners in dealing with the consequences of the global economic downturn. In concentrating on complex areas of practice, this edition provides practitioners with assistance in unlocking assets for the benefit of their client.

What's new in this edition

• Fully updated to include the changes brought about by the Family Procedure Rules 2010
• A practical new chapter on offshore trusts written by a Jersey lawyer dealing with common offshore jurisdictions
• A review of the law of self-help disclosure following Imerman and the lawful routes for disclosure available to parties
• Analysis of all the latest important cases dealing with non-matrimonial property, trusts and company valuations.
• A review of how the law of financial remedies is dealing with the effects of the economic downturn
• An update on the latest tax and pensions issues.

Unlocking Matrimonial Assets on Divorce is an eminently practical publication aimed at specialist ancillary relief practitioners and also those lawyers who only intermittently undertake work in the area.

Simon Sugar
Barrister, 1 Garden Court, London
Simon Sugar was called to the Bar in 1990 after taking a law degree at Warwick University. He is a tenant at 1 Garden Court, Family Law Chambers,Temple. His practice focuses on financial remedy cases, co-habitation disputes and probate and Inheritance Act claims. With a background in Chancery law, Simon is particularly interested in financial remedy cases involving companies, partnerships, trusts and farms; although he also appears in more straightforward cases. Simon contributes regular Finance Case Digests for Resolution’s ‘The Review’ and is a contributor to the 1 Garden Court book on Schedule 1 Claims also published by Family Law. He is a member of both the Family Law Bar Association and , the Chancery Bar. He regularly tweets on family law issues under the name familybarrister.

Andrzej Bojarski
Barrister, Head of Family Team, Head of the Family Finance Team 36 Bedford Row, London
Andrzej Bojarski has practised in family law since 1995.  He is the Head of the Family Team at 36 Bedford Row, where he also heads the Family Finance Team. Although a family law specialist he has a broad common law background and he continues to be instructed in civil litigation, often linked to the financial aspects of relationship breakdown. As a result he is regularly engaged in ancillary relief cases where the married couple’s affairs have become intertwined with the affairs of a third party, such as a company, partnership or trust, or where there are disputes over the ownership of property or other related contractual or commercial disputes.  In addition to his work in financial cases, he acts in public law, private law and international proceedings concerning children.
 

Contirbutions by

David Liddell 
Partner, PKF (UK) LLP
David Liddell is a Forensic Services partner at PKF (UK) LLP with over twenty years’ experience of acting as an expert witness or in an advisory capacity in a variety of personal and commercial disputes and fraud investigations. He regularly assists in matrimonial cases where there are businesses to value, complex resources to divide, tax issues relating to the settlement, or allegations of non-disclosure of assets by one of the parties. David is an affiliate member of Resolution and trained in Collaborative Law.


David Lockett Actuary,
Mark Renouf Jersey Advocate

Introduction

Evidence

• The Law of Evidence in Ancillary Relief Proceedings 

Disclosure

• Disclosure in Ancillary Relief Proceedings 47
• Disclosure from the Parties
• Disclosure from Non-Parties 

Dissipation of Assets

• Preventing Dissipation of Matrimonial Assets
• Setting Aside Dispositions 

Property

• Ownership of Matrimonial Property
• Real Property and the Former Matrimonial Home
• Other Forms of Property 

Businesses

• Companies
• Partnership
• Farms
• Raising Finance from Business Assets 

Trusts and Inherited Issues

• Non-Matrimonial Property
• Property Already Acquired through an Inheritance
• Future Inheritance Prospects 

Pensions

• Types of Pensions
• Pension Orders on Divorce
• Valuation of Pensions 

Insolvency, Debt and Market Volatility

• Insolvency and Ancillary Relief
• Asset Valuation During Times of Economic Instability
• Using Ancillary Relief Orders at Times of Economic Uncertainty

Tax Implications and Planning 

Offshore Assets

Appendices

• Companies (Tables A to F) Regulations 1985, SI 1985/805
• Financial Measures and Statistics
• Calculating Financial Ratios
• Tax Rates, Limits and Reliefs
• Family Proceedings Rules 1991, SI 1991/1247 595
• Matrimonial Causes Act 1973
• Divorce etc (Pensions) Regulations 2000, SI 2000/1123
• Pensions on Divorce etc (Provision of Information) Regulations 2000, SI 2000/1048
• Sharing of State Scheme Rights (Provision of Information and Valuation) (No 2) Regulations 2000, SI 2000/2914
• Useful Information to Request when Preparing a Business Valuation
• Draft Letter of Instruction to a Forensic Accountant

"a must have book for thoses who are seriously intrested in ancillary relief, it reads relatively easily and explains in well thought out chapters the legal principles with helpful analysis ... extremely helpful chapters ... worth reading through from beginning to end"
Jeff Botterill

"There are some text books which arrive on the market which almost instantly find a place on a practitioner's desk, destined to become a well thumbed and trusted aid. Unlocking Matrimonial Assets on Divorce is one of those books... This book gives the practitioner a head start when considering what to look for in the other party's disclosure, their Form E, what questions to ask, and so on... one of those books where practitioners would benefit form reading it from cover-to-cover... highly readable... This book is already a permanent fixture on my desk and I suspect is destined to arrive on most busy practitioners' desks"
Resolution

"invaluable ... for both novice and experienced matrimonial finance practitioners"
ALC 'click here for a full review'