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Tax and spousal maintenance obligations for international families: the UK experience of the imminent US changes
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On 31 December 2018 the US has a significant change in its tax treatment of spousal maintenance, alimony payments. It is being resisted by many US family lawyers. Yet the UK made a similar change in 1989 and has been mostly very welcomed. However, it can still cause problems for international families as highlighted in a recent English High Court case. This article explains the English experience before and after 1989 in order to share with family law practitioners worldwide.
In this article, for ease of reference, I have assumed that it is the husband who is paying the maintenance to his wife. In practice this is not necessarily so, but the principles outlined in this article nevertheless apply.
Read the full article here.
