Cross Border

Divorcing in UK Courts After Overseas Marriage

An overseas marriage is generally recognised in the UK if valid where celebrated and the parties had capacity. UK courts can grant divorces of overseas marriages where jurisdictional requirements are met (typically habitual residence, domicile, or nationality of at least one party). The

16 Jun 2026 · 7 min read

UK Overseas Assets Disclosure Requirements

UK residents must disclose overseas income, gains, and certain assets through Self Assessment and (where applicable) the Worldwide Disclosure Facility. HMRC receives automatic information from over 100 countries under the Common Reporting Standard, making non-disclosure increasingly risky.

16 Jun 2026 · 7 min read

UK Mixed-Domicile Couple IHT Planning

Mixed-domicile couples (one UK domiciled and one not) historically faced restricted spouse exemption for IHT. From 6 April 2025 the UK moved to a residence-based system, replacing the domicile concept with a long-term residence test for IHT purposes. Transitional rules apply for those

16 Jun 2026 · 7 min read

UK International Custody and Jurisdiction Rules

International custody disputes (formally 'child arrangements' in England and Wales) are governed by the habitual residence principle, the 1996 Hague Convention, and (for England and Wales) the Children Act 1989. Where a child is habitually resident in the UK, English or Scottish courts

16 Jun 2026 · 7 min read

UK International Child Abduction: Hague Convention Process

The 1980 Hague Convention on the Civil Aspects of International Child Abduction provides for the prompt return of children wrongfully removed across borders by one parent. Applications are made through the Central Authority. Limited defences exist (grave risk, child's mature views,

16 Jun 2026 · 7 min read

UK Recognition of Foreign Divorce Decrees

The UK recognises most foreign divorces under the Family Law Act 1986. A divorce obtained by judicial or administrative proceedings is recognised if one party was habitually resident, domiciled, or a national of the country granting it. Religious or extra-judicial divorces have stricter

16 Jun 2026 · 7 min read

UK Cross-Border Family: The Complete Guide

Cross-border families face overlapping legal systems on marriage, divorce, children, inheritance, and tax. UK rules on jurisdiction, recognition of foreign decrees, the Hague Conventions, and IHT for non-domiciles together shape outcomes. This guide explains the main framework that

16 Jun 2026 · 9 min read

Cross-Border IHT for UK Migrants

Inheritance tax exposure for a UK migrant turns on long-term residence and the new residence-based IHT regime that took effect from 6 April 2025, replacing the old domicile concept. A migrant becomes a long-term UK resident (and therefore exposed to IHT on worldwide assets) after 10 out of the prec

16 Jun 2026 · 8 min read