CG22410 - Transfer of assets: between husband and wife or between civil partners: separation, divorce or dissolution: date of disposal

To decide the date of disposal of an asset transferred between a husband and wife following their permanent separation or divorce, or the date of disposal of an asset transferred between civil partners following their permanent separation or the dissolution of their civil partnership you need to know

• if the couple have divorced, the date of the decree absolute
• if the couple's civil partnership has been dissolved, the date the dissolution order was made final
• if the asset was transferred by order of the Courts, the date of the Court Order
• if the asset was not transferred by order of the Courts, the date of the contract under which the asset was transferred.

If the asset was transferred under a Court Order CG22420 - CG22423 explain how the date of disposal is determined.

If the asset was not transferred under a Court Order TCGA92/S28 will apply, see CG14250+. The date of disposal is the date of the contract.

You may find that for a transfer between a husband and wife or between civil partners there is no formal written contract. The date of disposal should be taken as the date of transfer if there is no earlier date on which there was a binding agreement between them to transfer the asset.