When Harry divorced Sally

Anton Lane looks at the tax issues that may need to be considered when a couple is divorcing

2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposite sex couples since 1973. The average duration of marriage for opposite sex couples was 12.2 years and divorce rates were highest among men aged 45 to 49 and women aged 40 to 44. 52% of wives and 37% of husbands petitioned for divorce on grounds of unreasonable behaviour: the most common reason for opposite-sex couples divorcing.

The amount of divorces for same-sex couples was more than three times that in 2016 and more than three quarters were female. 83% of divorces among women and 73% among men were for unreasonable behaviour.