B v C [2014] NIMaster 13 (23 September 2014)

B v C [2014] NIMaster 13 (23 September 2014)

The Consent Order requires the husband to pay the wife 50% of the gross amount of his pension received from Schlumberger, without deduction for tax. The husband is not entitled to reduce payments due to his tax liabilities, and must provide documentary proof of pension payments as stipulated.

Citation
[2014] NIMaster 13
Parties
Petitioner: B; Respondent: C; Advocate for Husband: Mr Barbour
Jurisdiction
Northern Ireland
Judgment Date
23 September 2014
Procedural Posture
Ancillary Relief (family Law) / Application for Enforcement and Directions Following Consent Order
Outcome
Application granted in favour of the wife.
Legal Topics
Consent Orders, Spousal Maintenance, Pension Sharing, Enforcement of Orders, Variation of Orders
Family Law Consent Orders Spousal Maintenance Pension Sharing Enforcement of Orders Variation of Orders

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Parties

B

Petitioner

C

Respondent

Mr Barbour

Advocate for Husband

Procedural Posture

Ancillary Relief (family Law) / Application for Enforcement and Directions Following Consent Order

Legal Issues

  1. 1 Whether the husband is entitled to deduct tax from the 50% pension payment to the wife under the Consent Order
  2. 2 Whether the Consent Order's periodical payments are capital or income for purposes of registration and variation
  3. 3 Whether the husband is obliged to provide documentary proof of pension payments

Ratio Decidendi

The Consent Order requires the husband to pay the wife 50% of the gross amount of his pension received from Schlumberger, without deduction for tax. The husband is not entitled to reduce payments due to his tax liabilities, and must provide documentary proof of pension payments as stipulated.

Court Disposition

Application granted in favour of the wife.

Orders

  • The husband must pay the wife 50% of the gross amount received from Schlumberger, rectifying any underpayments within four weeks.
  • The husband must provide documentary proof of all pension payments made by Schlumberger to him since 10 January 2010 within two weeks, if not already done.