For the purposes of inheritance tax (IHT), as opposed to CGT, it is the date of the decree absolute
that is important as the couple are regarded as married until this point.
However, after that and before the decree absolute
was issued, they went through with the marriage ceremony on December 31, 2011.
Prestatyn Magistrates Court heard yesterday that defendant Dean Mills had produced his decree absolute
document from his marriage to Katherine Mills when he 'married' Tracey Ann Jones.
Whilst they might get the decree nisi agreed quickly, except in exceptional circumstances, everyone has to wait the same length of time - six weeks and one day - before the decree absolute
can be applied for.
The second leg of the race went the way of 66-1 chance Decree Absolute
, who finished with a flourish to pick up Pherousa in the dying strides for trainer Julia Tooth.
Keys to a Porsche 911 car, a divorce decree absolute
and a wedding dress were also mislaid by forgetful guests staying at Travelodge hotels.
Heather organised the five-star holiday to celebrate the imminent final decree absolute
in her bitter pounds 24.
This is even more revolutionary than having a president who marries a supermodel before the ink is dry on his decree absolute
, but pragmatists believe it is the only way to save the French wine industry.
Four months before the decree absolute
came through, Choi went through a marriage ceremony with Wei Ya Cui in Birmingham after declaring he was a bachelor.
Edwina split from first husband Ray in 1997 after 25 years of marriage, but her decree absolute
only came through a couple of weeks ago.
A decree absolute
, finally ending the marriage, would take a further six weeks.
Darren Sykes, 44, was worried about seeing less of his boys Jack, 12, and nine-year-old Paul after receiving his decree absolute
two weeks earlier, his inquest heard.
This perhaps reflects a couple's wait for an economic recovery to lift the value of their assets or the time lag between separation and obtaining a decree absolute
The only category of couples who can still try and benefit from pension substitution despite the fact they will not reach state retirement age until after April 2016 will be those who are going to be divorced and obtain a decree absolute
before this deadline.
The decree absolute
, which completes the official paperwork, can be applied for in six weeks.