Plenty of issues were wrapped up in G v G [2016] CSOH 32; 2016 Fam LR 30 for Lady Wolffe to determine. A substantial portion of the wealth derived from the husband’s pre-matrimonial assets, including the majority of his significant pension.

The matrimonial home was not in a special category of assets to render it less susceptible to a special circumstances argument.

Gifts made as part of normal inheritance tax planning did not have the characteristic required to make a dissipation argument. The wife’s periodical allowance claim, which appeared to be based to a great extent on the cost of upkeep of horses, was limited to two years in reducing amounts. The purpose of an award under s 9(1)(d) was not to enable the standard of living enjoyed during the marriage to be sustained indefinitely.