Justice Shampa Dutt (Paul) noted that the petitioner woman was married to her husband in 2003 and that she was allegedly driven out of her matrimonial home in 2012 after 9 years of marriage.
In 2019, a significant change in the tax code was made regarding maintenance, which resulted in spousal maintenance (formerly known as "alimony", also known as "spousal support") being tax-free
★★★★★
Although now in its eighth edition, this is a book with which many family practitioners are perhaps unfamiliar. As Mr Justice Mostyn notes in his introduction, the authors are to be congratulated for their ‘less is more’ approach in providing clear and crisp guidance on complex legal subjects.
Its title is perhaps misleading. While it deals with key themes in alphabetical order, each theme is tackled with a clear summary of key issues, leading case law and, most helpfully, practical guidance.
A good example of a key issue being addressed clearly and practically is the three pages addressing Duxbury and the alternatives to Duxbury. In a similar vein, the three pages devoted to companies constructively address alternate methods of business valuation, taxation issues, liquidity and Wells sharing.