A v A [No. 2] (Approved) [2023] IEHC 50 (25 January 2023)

A v A [No. 2] (Approved) [2023] IEHC 50 (25 January 2023)

Exceptional circumstances justifying a re-visitation of asset and pension values no longer present, as market values have largely recovered; the court will proceed on updated pension values but will not adjust for share value depreciation. No basis exists for a rehearing or for revisiting adjudicated issues absent material error, fraud, or other exceptional grounds.

Citation
[2023] IEHC 50
Parties
Applicant: A; Respondent: A (No. 2)
Jurisdiction
Ireland
Judgment Date
25 January 2023
Procedural Posture
Family Law (divorce) Application / Post Judgment, Pre Final Orders; Supplementary Judgment on Additional Matters
Outcome
Supplementary judgment; no rehearing granted; updated pension value to be used; no adjustment for share value depreciation; further hearing on costs and final order details to follow.
Legal Topics
Divorce, Ancillary Relief, Asset Valuation, Pension Division, Taxation of Stock Options, Revisiting Orders, Procedural Law
Family Law Divorce Ancillary Relief Asset Valuation Pension Division Taxation of Stock Options Revisiting Orders Procedural Law

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Parties

A

Applicant

A (No. 2)

Respondent

Procedural Posture

Family Law (divorce) Application / Post Judgment, Pre Final Orders; Supplementary Judgment on Additional Matters

Legal Issues

  1. 1 Whether exceptional circumstances justify revisiting asset and pension valuations post-judgment
  2. 2 Whether the court should allow a rehearing of aspects of the divorce application
  3. 3 Whether the applicant misled the court regarding employment status and pension values

Ratio Decidendi

Exceptional circumstances justifying a re-visitation of asset and pension values no longer present, as market values have largely recovered; the court will proceed on updated pension values but will not adjust for share value depreciation. No basis exists for a rehearing or for revisiting adjudicated issues absent material error, fraud, or other exceptional grounds.

Court Disposition

Supplementary judgment; no rehearing granted; updated pension value to be used; no adjustment for share value depreciation; further hearing on costs and final order details to follow.

Orders

  • Mr A to swear an affidavit regarding the regulatory form job title and pension fund valuation.
  • Court to use increased pension value in calculating balancing payment.