Case No. RS20D03594

35.A composite statement of issues has been filed. Despite the value of the vast majority of the assets being agreed, there are still a number of issues that I will have to resolve in relation to the Schedule of Assets. These include whether to include dividend tax on the extraction of funds by dividend from GHI Capital and JKL Ltd and what allowance should be made for potential liabilities for tax following the audit by the tax authority in Country X. There is then an issue as to the extent of the matrimonial property. In particular, the Husband says that all the proceeds of sale of ABC Inc is non-matrimonial, given its source from JR’s business, whereas the Wife argues that it became in large part matrimonial following its transformation during the marriage from a business with less than twenty stores to one with more than one hundred on sale. I must decide on the relevance, if any, of the Pre-Nuptial Agreement. There is an issue as to the structure of the award and, in particular, what should happen to the Z Street Property, Property W, and Flat 2. The size of the lump sum that the Wife should receive is also in dispute and, finally, there is the question of whether or not the shares in DEF Inc should be divided between the parties or assigned to the Trust for the children, although I have already given my view as to that latter point.