H’s Evidence
97.I have likewise dealt with much of his evidence in the preceding paragraphs.98.H accepts that he never put in writing to anyone that the new flat was to be purchased for one or both of their children. He says that it was he who told Mr C that the money was to be a gift to him and W.99.In his statements he describes B’s money as being a gift variously to both of them and to W alone. While this inconsistency may not be significant, I am more troubled about how his case developed. 100.He described how W had unlimited access to funds which she could take as she chose, whether out of the business or from the accounts of family members such as B. I do not accept his description of her ability to use the accounts of others as, in effect, her own. 101.His suggestion was that the funds were not a gift or payment for work done but were a passing of family money to W to avoid taxation. This is not easy to follow as I find that the money was paid from B’s personal account and from taxed income and I do not accept H’s description. When it was put to H that B had produced his tax returns to show that the funds came from his taxed income, H would not accept that the tax returns were genuine copies and would only accept it if the originals were properly witnessed, signed, and sealed by someone independent. There is no evidence that B has provided false tax returns to the court.102.H says, logically on his account, that there was no need for anyone to thank B for the money he provided because it did not come from his own resources. This, I find, is not the case but, if it were a gift, it would be an extraordinary matter of discourtesy if no thanks were given. All agree that none were given. 103.In his oral evidence H went further than his statement and alleged that there was a donation agreement which B and W have suppressed. This had not been put to them and I have no evidence which would support such a contention. 104.A strange part of H’s case was his evidence that before the purchase was finalised they asked B as a matter of courtesy whether he would like to have the flat. B and W denied that any such suggestion was made. I cannot see why such an offer might have been made if by then, on H’s case, B had long abandoned any interest in having a London flat or if it was simply a transfer of family funds to W.105.It is said in submissions on behalf of H that it would have been highly risky for him to have perpetuated over about a year the deceit that the new flat was a gift (or however it is put) from B to W/H for the benefit of their daughters, when at any time W might have found out what he was doing, in particular from the professional advisors. I accept that there is some force in this point, but it was H who handled the transaction and had all the dealings with it.106.I am not persuaded by the argument that by speaking to B on 7 August 2020 to discuss the marital crisis H ran the risk of upsetting the whole apple-cart by prompting B to withdraw. Whilst that might well be the case if the purchase monies were to be a gift to W (or H/W jointly), there was no such risk if the new flat was always intended to be truly owned by B. Indeed, it would be surprising if the transaction was not mentioned if it had been a gift, but it is not H’s case that it was mentioned.