«People who are very
wealthy, particularly payers of
capital gains tax, people on very high incomes who get substantial income relief under the income tax system should
pay more, in order that poorer people and indeed people on middle incomes are lifted out of tax altogether.»
Typically the situation may arise — as it did in the first of this type of case: A v A (maintenance pending suit: provision for legal fees)[2001] 1 FLR 377, where a
wealthy husband, who controls the couple's cash, can make it hard for his wife to raise cash to
pay her lawyers before there is a final
capital order.