Stodgell v Stodgell

Stodgell v Stodgell

The wife's non-complicity in the husband's crime does not entitle her to succeed in her ancillary relief claim where the available assets are insufficient to satisfy the confiscation order for unpaid tax and penalties. The assets only exist because the tax was not paid; thus, the confiscation order takes priority and there are no assets available for ancillary relief.

Parties
Appellant: Stodgell; Respondent: Stodgell
Jurisdiction
England and Wales
Judgment Date
12 February 2009
Procedural Posture
Civil Appeal (ancillary Relief / Family Law) / Application for Permission to Appeal (leave to Appeal)
Outcome
Application for permission to appeal refused
Legal Topics
Ancillary Relief, Confiscation Orders, Matrimonial Causes, Priority of Claims, Non Complicity, Tax Evasion
Family Law Criminal Law Civil Procedure Ancillary Relief Confiscation Orders Matrimonial Causes Priority of Claims Non Complicity +1 more

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Parties

Stodgell

Appellant

Stodgell

Respondent

Procedural Posture

Civil Appeal (ancillary Relief / Family Law) / Application for Permission to Appeal (leave to Appeal)

Legal Issues

  1. 1 Whether an innocent spouse can succeed in an ancillary relief claim where the husband's assets are subject to a confiscation order for unpaid tax and penalties
  2. 2 Whether the wife's non-complicity in the husband's crime entitles her to priority over the confiscation order
  3. 3 Whether there are any assets available for ancillary relief after satisfaction of the confiscation order

Ratio Decidendi

The wife's non-complicity in the husband's crime does not entitle her to succeed in her ancillary relief claim where the available assets are insufficient to satisfy the confiscation order for unpaid tax and penalties. The assets only exist because the tax was not paid; thus, the confiscation order takes priority and there are no assets available for ancillary relief.

Court Disposition

Application for permission to appeal refused

Orders

  • Permission to appeal refused to the wife
  • No determination on the Revenue's application regarding previous orders for payments out from frozen funds