"For the years ended31st March 2004 to31st March 2008 , your total net taxable income, taking into account losses from all of your non-corporate businesses and personal interests, did not generate sufficient profits to fund the drawings which you have taken from your businesses. Whilst we have not undertaken a full analysis of your drawings for each year that we have prepared accounts, we understand that a significant proportion of the amount which was classed as drawings has been spent on funding your children's educational and personal needs. In account terms, the excess of your drawings against your profits has been attributed to an undrawn capital account which was created upon the profitable sale of a property during the year ended31st March 2003 . In cash terms you have been able to draw upon some minimal cash facilities, but mostly against undrawn loan facilities from the bank which holds security over your business assets. These loan facilities were available in part because when the property was sold during the year ended31st March 2003 , a large proportion of the proceeds were used to repay bank borrowings, far in excess of the original cost of that particular property. You therefore had opportunity to repay those temporarily until you acquired the cash, however by 31st March the loan facilities had virtually exhausted and you took the decision, together with your Finance Director, that it would no longer be prudent or in the interest of your business to further draw against undrawn capital accounts, as any undrawn facilities could be required for businesses working capital. Your only alternative, therefore, was to start drawing a salary from AHL which I understand has been set at a level of£250,000.00 per year."
"Fourthly, Mrs Justice Hale stated that the child in question was entitled to be brought up in circumstances which bore some sort of relationship with the father's current resources and the father's present standard of living. That proposition was preceded by an acknowledgment that the Court must guard against unreasonable claims made on the child's behalf, with the disguised element of providing for the mother's benefit rather than for the child."
"I believe that a more generous approach to the calculation of the mother's allowance is not only permissible but also realistic"
"What is required is a broad common sense assessment. What the Court first ordains may have a comparatively brief life before a review is claimed by one party or another"
"In my judgment counsel … is correct in her submission that a parent seeking the upfront payment of his or her legal fees against the other parent is seeking a benefit for him/herself and not for the child. … The money is spent on the mother's lawyers, who advance her case as to what she perceives to be in T's best interests. Lord Justice Thorpe describes these statements as being "unimpeachable in such an extreme case"
"No wonder that such an application attracted Mr Justice Bennett's conclusion that it was all designed to benefit the mother's case for litigation and was not for the benefit of her child. I do not read his observations … as going much, if any, beyond the facts of the case then before him."