(Family Division; Coleridge J; 29 November 2011)
The wife was awarded £600,000 following divorce. The husband applied for leave to appeal. The husband had long running outstanding tax liability dispute with Inland Revenue. The judge had found not immediate liabilities so not significant overall to scale of case. Prior to the Court of Appeal hearing, the husband filed evidence to suggest tax liabilities more current than previously thought and HMRC becoming more active in their pursuit. The Court of Appeal found evidence of some significance and directed a rehearing in light of the new evidence.
Little had changed in parties circumstances. Formal assessments of husband's tax liabilities had been issued but merely part of HMRC machinery to prevent claims being time-barred. It was likely that the dispute will continue for a number of years. No immediate liabilities impacting on the wife's award.