(Family Division, Coleridge J, 29 May 2012)
During the proceedings in Charman v Charman the issue of the husband's tax liability was raised. Following the wife being granted a settlement of £40m HMRC issued an assessment of the husband's tax liability of £11.5m. The husband was in the process of appealing that assessment and in those proceedings HMRC requested documents from the divorce proceedings.
The wife agreed to the production of documents but the husband objected. Application refused. As a general rule documents in financial proceedings were only disclosable in exceptional circumstances with leave of the court and it was not enough that the documents would be relevant and useful.