Civil way: 5 April 2019

WHERE ARE THEY NOW?

We found you the husband in Cowan v Cowan [2001] EWCA Civ 679 last time ('Civil way', NLJ 22 March 2019, p14), albeit that he had by then shuffled off this mortal coil. Alas, I fancy that Old Man Bundy is no more and the remains of the snail in Donoghue v Stevenson [1932] AC 562 cannot be located. The good news is that the husband in Charman v Charman (No 4) [2007] EWCA Civ 503 which he left with £83m in his pocket less legal fees—a post Miller case on the sharing principle in relation to non-matrimonial property—is alive and litigating and has been detected by the Civil Way radar.

We picked up John Charman in the first tier tax tribunal in Charman v HMRC [2018] UKFTT 765 (TC) where he was challenging tax assessments for circa £13m on the primary ground that at no material time was he resident in the UK. He was partially