We are waiting for the judgement from the Court of Appeal in this case, where an ex-wife is looking to increase the share she received of her ex-husband's assets in their divorce settlement four years after his death. The ex-husband has been described as a charming rogue who made a fortune gambling but then squandered his winnings

Usually we try to ensure that financial settlement orders made during divorce proceedings are drafted so as to prevent such claims. It will be interesting to find out exactly how the order in this matter was drafted to see why this court application has even been possible.

What seems to have been the game-changer in this case, or so the ex-wife is arguing, is the ex-husband's death, which has reduced his tax liabilities from £2m to just £850,000. The original tax liabilities had limited the assets available for division as part of their divorce and so had limited her claims. We will have to wait and see whether she is awarded the uplift she is seeking.