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T v T [2025] EWFC 395 (B) (04 November 2025)
A Family Court preliminary issue in financial remedy proceedings held that a farmhouse, land and buildings were not partnership assets and remained owned by a third party.
The Tribunal found that the First-tier Tribunal had already determined, in clear and unambiguous terms, that the Rights acquired by the LLPs are intangible fixed assets for the purposes of Part 8 of the Corporation Tax Act 2009, and that this determination is binding unless appealed.
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The Court of Appeal held that the judge erred in treating the 2017 Assets as matrimonial property solely due to their transfer into the wife's name. The critical factor is the source of the asset, not title. The 2017 Assets remained non-matrimonial property as they were the product of the husband's pre-marital endeavour, and their transfer for tax planning did not diminish the relevance of their source. The judge's division did not properly reflect the non-matrimonial nature of these assets. The appeal by the wife was dismissed, the husband's cross-appeal allowed, and the matter remitted for…
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