B v B
The District Judge was entitled to award the wife the UK assets without deducting the husband's US capital gains tax liability, given the husband's history of evasion, ability to raise funds, and the need to secure housing for the wife and children. The costs order was justified by the husband's conduct and did not constitute an error of principle or manifest unfairness.
- Parties
- Petitioner: B; Respondent: B
- Jurisdiction
- England and Wales
- Judgment Date
- 21 March 2007
- Procedural Posture
- Appeal (ancillary Relief Proceedings) / Judgment on Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Ancillary Relief, Financial Provision, Division of Matrimonial Assets, Costs Orders, Non Disclosure of Assets
Case Brief
Summary, issues, holding and outcome
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Parties
B
Petitioner
B
Respondent
Procedural Posture
Appeal (ancillary Relief Proceedings) / Judgment on Appeal
Legal Issues
- 1 Whether the District Judge erred in failing to deduct the husband's US capital gains tax liability from the assets available for distribution
- 2 Whether the District Judge's order was manifestly unfair to the husband given his debt position
- 3 Whether the costs order against the husband was justified
Ratio Decidendi
The District Judge was entitled to award the wife the UK assets without deducting the husband's US capital gains tax liability, given the husband's history of evasion, ability to raise funds, and the need to secure housing for the wife and children. The costs order was justified by the husband's conduct and did not constitute an error of principle or manifest unfairness.
Court Disposition
Appeal dismissed
Orders
- The appeal of the husband is dismissed.
- No order on the wife's application to admit further evidence.
Full Case Text
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