Matrimonial Property Law, Independent Taxation and Pensions: A Search for Consistency

By the end of 1985, the UK government will have produced 3 sets of proposals that, if implemented, could have far-reaching effects on family life and on the financial relationships between men and women. These include: 1. the abolition of the State Earnings-Related Pension Scheme, 2. the introductio...

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Bibliographic Details
Published in:Fiscal studies 1985-11, Vol.6 (4), p.57-65
Main Authors: HAMMOND, E.M., MORRIS, C.N.
Format: Article
Language:English
Subjects:
Couples
Divorce
Family law
Husbands
Jointly owned property
Men
Pension contributions
Pension plans
Pensions
Private pensions
Property
Property law
Property taxes
Public policy
Settlement
Social security
Spouses
Taxation
Trends
Wives
Citations: Items that this one cites
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Summary:By the end of 1985, the UK government will have produced 3 sets of proposals that, if implemented, could have far-reaching effects on family life and on the financial relationships between men and women. These include: 1. the abolition of the State Earnings-Related Pension Scheme, 2. the introduction of transferable tax allowances, and 3. improvements to the law relating to occupational pension rights on divorce. Public policy toward matrimonial property has evolved from a 19th-century world in which married women were regarded solely as financial satellites of their husbands, to one in which partners acquired independent legal status, and now to one in which the institution of marriage is viewed as giving partners claims in equity and in law against property that may be in the legal ownership of each other. Different areas of the law reflect different phases of that evolution, and the policy changes continue. It is important to view the issue of matrimonial property as a whole.
ISSN:0143-5671
1475-5890
DOI:10.1111/j.1475-5890.1985.tb00524.x