Martin
v Martin [2018] EWCA Civ 2866, although even then there are a number of variations on the theme. The essential difference between the two approaches is that, at first instance, in Martin (then reported as
- MR JUSTICE MOOR:-
- The relevant history
- The breakdown of the marriage
- The respective Forms E
- The evidence before me
- The position of the PE company
- Section 25 statements
- The valuation of DEF Inc and the other business
- Statement of Issues
- Open proposals
- The Tax enquiry
- The respective Position Statements
- Duxbury
- The Assets Schedule
- £ 3,551,912
- The law I have to apply
- White v White
- K v L
- Miller/McFarlane
- Hart v Hart
- Miller
- Jones v Jones
- Martin
- Hart
- my emphasis)
- Juffali v Juffali
- The evidence I heard
- My assessment of the assets
- The appropriate deduction for tax liabilities in relation to the enquiry by the tax authority of Country X
- Two relatively small loans made by JR’s estate and a trust belonging to KR to the IR Holding Trust
- The resulting overall figure
- The Pre-Nuptial Agreement
- Radmacher v Granatino
- The DEF Inc Side Deed
- My conclusions as to non-matrimonial property
- XW v XH
- Wells v Wells
- The structure of the award
- £ 120,479
- Calderbank