In HMRC v Charman (Family Division – 29 May) a woman had applied for ancillary relief against her former husband (C) who had moved from the UK to Bermuda. The Family Division awarded her more than £40 000 000. HMRC subsequently issued assessments on C charging substantial amounts of income tax. HMRC applied to the Family Division for transcripts of certain documents relating to the date on which C ceased to be resident in the UK. Coleridge J rejected the application applying the principles laid down by Wilson J in S v S (No 2) [1997] STC 759. The subsequent decision in A v A Fam D [2000] 1 FLR 701 was distinguished on the grounds that in that case there had been ‘a clear finding by the court of tax evasion’ whereas in the present case there...
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In HMRC v Charman (Family Division – 29 May) a woman had applied for ancillary relief against her former husband (C) who had moved from the UK to Bermuda. The Family Division awarded her more than £40 000 000. HMRC subsequently issued assessments on C charging substantial amounts of income tax. HMRC applied to the Family Division for transcripts of certain documents relating to the date on which C ceased to be resident in the UK. Coleridge J rejected the application applying the principles laid down by Wilson J in S v S (No 2) [1997] STC 759. The subsequent decision in A v A Fam D [2000] 1 FLR 701 was distinguished on the grounds that in that case there had been ‘a clear finding by the court of tax evasion’ whereas in the present case there...
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