A recent High Court family-law case entitled JKM and LM [2026] IEHC 72, and which was published in February 2026, has set out clear principles on the division of assets. The Court found that assets derived from outside the marriage (inheritance, gift, pre-marriage, post-separation assets) are considered to be of a somewhat different character.
The background is that the parties were married in 2006 and separated in 2023; they were aged in their 50’s and had three teenage children. Following the birth of the children the Wife the ceased working and became a full-time mother and homemaker. Conduct by either party was not an issue
The combined assets were estimated at €6million – €7 million and this included a family home valued at about €1.5 million.
Proper provision
In dealing with the breakdown of a marriage, the courts will look to make what is deemed to be “proper provision” for the parties involved. The overarching aim is fairness and justice. The Court will consider a list of criteria and determine the asset or financial split based on them. A number of criteria are taken into account when determining proper provision, including income, standard of living, age, length of the marriage, and contributions, both financial and otherwise, made during the marriage.
Equal division not appropriate
In her decision, Judge Jackson determined that equal division of assets was not appropriate in this case and rejected the woman’s arguments that the assets should be divided on a 50/50 basis.
The Judge placed reliance on the fact that the main asset was a successful business from which the family got most of its income, which was in the man’s family before the marriage. It was a specialist farming business, and the business itself was valued at in excess of €2.5 million, and it operated out of lands worth in or about €2.5 2.5million. The Wife had a shareholding of 15% in the business and the Husband owned the remaining 85%.
The Judge commented that reliefs are to be determined not by asset division percentages but by what constitutes proper provision.
The Judge commented, “assets derived from outside the marriage (inheritance, gift, pre-marriage, post-separation assets) are considered to be of a somewhat different character. It is not that they cannot be availed of to make proper provision, if required, but a more calibrated approach to them is required. Can proper provision be made without them or with limited intrusion upon them? The consequence of this is that in many (if not most cases) some, possibly substantial, regard for them will be needed to achieve proper provision. The extent of such is likely to be less in ample resources cases and especially so where there are such resources accumulated during the marriage.
Lifestyle financed by asset disposal
The parties’ high standard of living and lifestyle had been financed by a variety of lump-sum amounts from asset disposal over the years.
Judge Jackson found that this lifestyle was now unsustainable due to the necessary division of assets as part of this judicial separation. In this case, the judge ordered the sale of the family home and lands, valued at €1.359 million, with the proceeds to be paid to the wife at the end of the current school year.
The wife’s 15% shareholding of the agri-business company held in her sole name is to be sold or retained at her discretion.
Both parties had a house acquired prior to the marriage, and each party was to retain that property.
The Court found that proper provision, would be achieved by the above orders together with a €100,000 lump sum payable by the husband to the wife and one of his pensions.
No order for spousal maintenance was made as the Court found that the Wife had the ability to generate an income. The value of the orders in favour of the Wife fell well short of the 50% as sought by the Wife, but the Court found that the orders constituted proper provision.
Relevance to Family Farm
The decision by Judge Jackson will be of significant relevance to family law disputes that involve a family farm. A family farm is a complex asset and can lead to difficulties for the Court in achieving proper provision for both parties of a divorce. Despite numerous incentives for an early transfer of the farm such as stamp duty relief for young trained farmers, the fear of a marital breakup often leads to delays in parent farmers transferring the farming business to young farmers.
The recent decision confirms that inherited assets should not necessarily be considered to be assets of the marriage.
The outcome of family law proceedings depends on the particular circumstances of each case.
For further advice or if you wish to discuss any other legal area please contact reception@lynchsolicitors.ie or telephone 052-6124344. The material contained in this blog is provided for general information purposes only and does not amount to legal or other professional advice. While every care has been taken in the preparation of the information, we advise you to seek specific advice from us about any legal decision or course of action.