Many couples find that they have little in common once the goals of raising children and paying off the mortgage no longer unite them, a Midlands lawyer has warned.

Gurdip Kaur-Brring, of MFG Solicitors, has highlighted how the proportion of divorces among the over 60s has increased.

And, however painful the experience, there are important issues around wills, tax and, somewhat morbidly, but most critically, death that are better sorted out.

She said: "The distribution of assets on dissolution of the marriage will reflect the financial needs and resources of each party. However, there are certain issues which are more likely to arise for a divorcing elderly couple.

"While death during divorce can occur at any stage, it is more likely among the elderly."

And Ms Kaur-Brring points out: "A spouse remains a spouse until decree absolute.

"Case law has held that an application for decree absolute cannot be expedited because of the possibility of one party dying whilst financial matters between the parties remain unsolved."

Indeed, the surviving spouse can find themselves pondering the implications of their dead partner's will to see what financial provision has been made for them and whether it is adequate.

Ms Kaur-Brring said: "While making a will is something everyone should be encouraged to do, this is particularly important for the elderly who are divorcing. Even though they are divorcing their spouse, a will that is current and valid remains so.

"Alternatively the deceased may have executed a new will specifically excluding their spouse. In these circumstances, the survivor is able to make a claim on the grounds that reasonable financial provision was not made for him or her under the estate."

At that point all sorts of considerations come into play including the financial resources and financial needs which the person has or is likely to have in the foreseeable future; the size and nature of the net estate of the deceased; physical or mental disability of the claimant; age and the duration of the marriage; the contribution represented in looking after the home or caring for the family; and "the provision which the applicant might reasonably have expected to receive if, on the day on which the deceased died, the marriage, instead of being terminated by death, had been terminated by divorce".

Ms Kaur-Brring added: "Tax planning is also an issue of increasing relevance to divorce amongst the elderly.

"Prior to the divorce, the majority of the property may have been jointly owned with the former spouse and would have automatically passed to them without any inheritance tax being due. As a result of divorce, the spouse exemption for inheritance purposes will no longer apply and therefore inheritance tax will be payable on the balance of the client's estate over and above the nil rate band.

"There is never a good time to die, particularly if you are in the midst of a divorce and especially if it is a messy divorce. But you can help by putting your affairs in order so that it does not cost a fortune disentangling them afterwards."