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Guided retirement: clearer rules for trustees
Paul Newman KC asks what the guided retirement regulations should require pension trustees to do if a member falls seriously ill before a planned annuity purchase. To read the article, click on the pdf below.
Enhanced protection appeal succeeds nearly 15 years after deadline
In Haigh v HMRC [2026] UKFTT 1535 (TC), the First-tier Tribunal has allowed a retired NHS dentist’s appeal against HMRC’s refusal to consider his application for enhanced protection. He applied nearly 15 years after the April 2009 deadline, having learnt of the lifetime allowance when he was told at age 75 that he faced a tax charge of £140,375. The tribunal found that Mr Haigh had a reasonable excuse. He had retired before the lifetime allowance was introduced, and nothing h
Firefighters’ injury awards outside Ombudsman’s remit
The High Court has upheld the Pensions Ombudsman’s decision to discontinue an investigation into a former firefighter’s claim for an injury award under the Firefighters’ Compensation Scheme. In R (Farrell) v The Pensions Ombudsman [2026] EWHC 2812 (Admin), Kolinsky J held that the complaint fell outside the Ombudsman’s jurisdiction. Mr Farrell was already receiving an ill-health pension under the Firefighters’ Pension Scheme 1992. He also claimed an injury pension and gratuit
“How far can I go?”: Trustee dissent after Saxon Woods
Paul Newman KC explores what the Supreme Court’s decision in Saxon Woods means for pension trustee directors who disagree with a board decision, and when resistance to its implementation may breach their duties. To read the article, click on the pdf below.
Consultation on guided retirement launched
The DWP, working with tPR and the FCA, has today launched a consultation on implementing guided retirement across trust-based and contract-based workplace pensions. The proposals would require providers to offer eligible DC savers a default pension designed to simplify the transition from saving to drawing retirement income. Members would retain freedom to choose another option. Default pensions would normally include protection against outliving savings, with a proposed £10,
Pension contributions after maximum accrual
Paul Newman KC looks at the recent Deputy Pensions Ombudsman’s decision in Ms H, which raises questions about whether requiring full contributions after maximum pension accrual amounts to age discrimination, even where the benefit cap is lawful. To read the article, click on the pdf below.
Redundancy before age 55: LGPS pension claim dismissed
In Henley v Thurrock Council, the Employment Tribunal dismissed age discrimination claims brought by an employee made redundant shortly before his 55th birthday, who consequently missed out on an immediate unreduced LGPS pension. Although the council knew that a later dismissal would trigger pension strain costs exceeding £350,000, the tribunal found that the redundancy timetable had not been accelerated because of his age. It also held that any discrimination would have been
When “Normal Pension Age” is not old age
Can retirement at “normal pension age” be early retirement for TUPE purposes? Paul Newman KC examines a recent Ombudsman case and its potentially far-reaching implications for Beckmann rights. To read the article, click on the link below.
Life after buy-out: what if the insurer fails?
What happens to members’ pensions if a DB scheme buys out and the insurer later fails? Paul Newman KC offers a practical guide to the capital, liquidity, insolvency and FSCS protections behind bulk annuities. To read the article, click on the pdf below.
How to get a more "commercial" trustee?
Can an employer replace pension scheme trustees because it wants a more "commercial" approach to surplus? This article considers this increasingly important endgame question in the light of recent authority. To read the article, click on the pdf below.
Limitation in pension transfer claims
Paul Newman KC considers a recent High Court decision on when time begins to run for pension transfer claims under section 27 FSMA. To read the article, click on the pdf below.
Pensions legislation and the limits of statutory purpose
Paul Newman KC looks at three recent Supreme Court cases on the importance of purpose in construing statutes, and considers how they affect the future interpretation of pensions legislation. To read the article, click on the pdf below.
