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Home / Tolley's Global Mobility: Personal Taxes /United Kingdom /UK2 Tax considerations in the United Kingdom /UK2.5 Impact of separation and divorce in the UK / UK2.5.2 UK tax treatment of maintenance payments

UK2.5.2 UK tax treatment of maintenance payments

United Kingdom

In the UK, maintenance payments to a former spouse or civil partner are not taxable in the hands of the recipient (ITTOIA

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US2.2.6 Taxation of a non-resident landlord

UK1.9.4 UK inheritance tax—compliance requirements

FR2.4.1 Taxation of French resident landlords

FR3.2.2 Types of power of attorney

FR1.2 Residence

SG3.1.1 Entering Singapore

IS2.5.5 Tax application and ramifications of marriage and divorce

IS2.7.1 Registration

FR2.1.5 Property ownership through a Société Civile Immobilière' (SCI).

SG1.5.4 Inheritance tax

FR1.9.4 Inheritance tax

FR2.7.1 French matrimonial regimes

AU1.5.2 Medicare levy

FR2.7.5 Compensatory allowance

UK1.4.1 UK taxation of non-residents: income tax

US1.9.1 Income tax

JE1.7 Social security

AU2.4.4 Undeducted purchase price (UPP)

SW1.3.4 Inheritance tax

SG2.6.2 Prescribed locally administered trusts