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Barrister CTA (Fellow), Pump Court Tax Chambers,

Emma Chamberlain CTA TEP OBE is a barrister at Pump Court Tax Chambers. The much enlarged 5th edition of Chamberlain and Whitehouse Trust Taxation and Private Client Tax Planning has just been published. She is joint chair of the Private Client (International) Committee of the Chartered Institute of Taxation.

Capital split

On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...