HUF formation by Divorced Parents

Divorce does not automatically dissolve an HUF. The original HUF continues to exist with the father and children. While an individual can technically be a member of different HUFs (e.g., their parental HUF and their own), they cannot simply form multiple HUFs to circumvent tax laws. You should consult a legal professional to manage the removal of an ex-spouse from an existing HUF or to handle a formal partition if dissolution is intended.