The First-tier Tribunal (FTT) has found that a repayment of Income Tax due to a taxpayer who had died during the relevant tax year formed part of her estate for Inheritance Tax (IHT) purposes. The taxpayer had died on 18 December 2020. Her son, who was...
We’re a few weeks into the summer school holidays, which should be a time that parents look forward to with their children. However it can be a difficult time for co-parenting families to navigate and can present various challenges.
It is always sensible to try, if possible, to agree child arrangements and the logistics of the school holidays between you as parents without the involvement of solicitors. Each family is unique, and no two circumstances are the same. It is practical to decide what works best for your circumstances and keep in mind that the child’s best interests and wellbeing should be the priority when making decisions and an agreement should be based on this.
Alongside ensuring the daily childcare arrangements are in place for the school holidays, a common challenge parents face is when one parent wishes to take the child on holiday.
The legal position for taking your child on holidays depends on various factors. For example, if there is a Court order in place and a child lives with you under this order, you can take the child out of the country for up to one month. If the order stipulates the child lives with both parents, then both parents have this right. If the child does not live with you, then written consent from the parent that lives with the child must be sought. If permission is required, it is best to ensure that you seek this as soon as possible and when doing so, to provide the other parent with details of your proposed holiday (such as destination, length of stay, hotel details and individuals planning to attend the holiday). The sooner the communication begins, the more effective the communication is likely to be to enable an agreement to be reached without legal assistance. It should be noted that permission isn’t needed if the holiday is in England or Wales. However, to ensure the co-parenting relationship remains strong it is sensible to have open communication before taking the children on holiday in England and Wales.
Of course, it is not always possible for parents to reach a decision directly and there may be times that legal assistance, and experience, is required.
There are various options available to approach discussions (not just limited to discussing the school holidays) such as :-
- Mediation – this can be an effective way in which disputes can be resolved outside of Court and on an amicable basis. A trained mediator will act as a neutral third party to assist the parents in being able to communicate and discuss how would be best to proceed to enable them to reach a mutually accepted agreement.
- Parenting plans – these are written agreements that confirm the child arrangements and can be created on a voluntary basis or with the assistance of either a mediator or a solicitor.
- Court proceedings – if mediation is unsuccessful, or solicitor negotiations, then either parent may resort to issuing Court proceedings to resolve the dispute. Court involvement should be seen as a last resort due to the costs and time associated with litigation.