Case No. EWFC-136

82.If the Wife exits the marriage with a total sum of £9,466,452 plus her interest in the Brittany property, she will have received 38.9% of the total matrimonial assets. The liquid assets, however, are £18,110,752. Of that sum, she will receive £8,070,911 or 44.56%. Taking into account the Marriage Contract and all the section 25 circumstances, I am satisfied that this is a correct and appropriate division of the assets. 83.The parties will have to check my arithmetic but I calculate that she already has liquid assets of £4,120,574. She will therefore require a lump sum of £3,950,337 to bring her up to £8,070,911 plus 50% of the Husband’s A Bank Directors’ Pension Scheme. I can see no legitimate reason why the lump sum could not be paid to her offshore but, given that I have taken into account the latent tax on the Guernsey funds, I do not require her to give any undertaking as to the money’s future use. It is therefore up to the Husband how and where he pays the money.