Background
The couple married in 1978, separated in 1994 and at the time of divorce they had two children. The matrimonial assets exceeded £1,000,000 in total value with the family home worth £400,000, the husband's interest in a company worth £275,000 and the husbands pension fund worth £265,000. The District Judge ordered the sale of the family home with £349,000 going to the wife with maintenance of £1,200 per month from the husband's income of £3,000 net per month.

There was also an earmarking order for half of the maximum possible tax free lump sum from the husband's pension and half of his annual pension income. The husband appealed against the earmarking order and this was allowed by the court against the pension income only, as per the Matrimonial Causes Act 1973 (MCA 73) stating that an even split between the parties was not appropriate.