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Divorce – Ancillary relief. The appellant wife appealed against the judge's interpretation of an order made in contested financial remedy proceedings which involved complex issues relating to tax. The Court of Appeal, Civil Division, in allowing the appeal, held that the judge had fallen into error in declining to attempt an apportionment exercise. Only by conducting such an exercise could the court hope to ensure that the wife had not been rendered partially responsible for the consequences of her former husband's wholesale tax evasion.
Divorce – Ancillary relief. The appellant wife appealed against the judge's interpretation of an order made in contested financial remedy proceedings which involved complex issues relating to tax. The Court of Appeal, Civil Division, in allowing the appeal, held that the judge had fallen into error in declining to attempt an apportionment exercise. Only by conducting such an exercise could the court hope to ensure that the wife had not been rendered partially responsible for the consequences of her former husband's wholesale tax evasion.
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