In HMRC v Charman (Family Division – 29 May) a woman had applied for ancillary relief against her former husband (C) who had moved from the UK to Bermuda. The Family Division awarded her more than £40 000 000. HMRC subsequently issued assessments on C charging substantial amounts of income tax. HMRC applied to the Family Division for transcripts of certain documents relating to the date on which C ceased to be resident in the UK. Coleridge J rejected the application applying the principles laid down by Wilson J in S v S (No 2) [1997] STC 759. The subsequent decision in A v A Fam D [2000] 1 FLR 701 was distinguished on the grounds that in that case there had been ‘a clear finding by the court of tax evasion’ whereas in the present case there was ‘no suggestion that the husband...