Talk Business Magazine September 2014 | Page 84

ADVICE Divorce established by the House of Lords on the basis that, just because one party did not actively earn the wealth within a relationship, this should not penalise their contribution towards the marriage and the family. In Charman vs Charman (2007), the court considered that all the assets built up during a 27year marriage had to be taken into consideration, including a £68 million dynastic trust. Starting from the principle of equality, Mrs Charman sought 45% of the marital assets (valued at £131m), arguing that her contribution to the marriage - including bringing up two children enabled Mr Charman to build his phenomenally lucrative career. The judge awarded her £48m, one of the largest awards ever made by an English court. Mr Charman appealed the decision, arguing that his special contribution to their assets and the fact that the dynastic trust should be excluded should result in his wife receiving no more than £20m. The Court of Appeal upheld the original decision, stating that equality had to be the court’s guiding principle. However, some judges believe that the pendulum has swung too far in the other direction, and are calling for pre-nuptial agreements to be legally enforceable. In a further development, two out of three judges in a case heard before the Court of Appeal last year (Prest vs Prest) declared that company assets should be protected by the ‘corporate veil’ and thus should be excluded from financial settlements in divorce proceedings. This judgment was reached on the basis that a company is a distinct legal entity, separate from its shareholders - even if all the shares are held by one shareholder. However, the Supreme Court has just handed down its judgment and has closed off this potential loophole by confirming that the principles of family law supersede company law, and that company assets can be taken into account when arriving at a financial settlement. PRE-NUPTIAL AND POSTNUPTIAL AGREEMENTS So, what can business owners do to protect the assets of the business? One option is certainly to give serious consideration to a pre-nuptial or, more rarely, post-nuptial agreement. These will detail what will happen financially if the marriage ends. These agreements provide greater certainty for the husband and wife, and for other shareholders involved in the business; indeed, it would be prudent for all business owners to treat pre-nuptial agreements as an active part of their wealth protection planning. Although pre- and post-nuptial agreements are not legally binding in the UK, they have achieved a degree of traction It is true to say that most people would not consider prenuptials to be romantic. However, as a means of protecting a business, they must be considered following a case in 2010 (Radmacher vs Granatino), heard before the Supreme Court, when the judge upheld a pre-nuptial agreement when determining the financial settlement. Of course, these agreements will only have any relevance in court if they are entered into freely and willin