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High Court approves merger of schemes in winding-up
In Arcadia Group Pension Trust Ltd v Smith [2025] EWHC 11 (Ch), Master Marsh (sitting in retirement) has approved the merger of the Staff...
Paul Newman KC
Feb 31 min read
300 views
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CA issues guidance on non-party access to UT documents
In Moss v Upper Tribunal & ors [2024] EWCA Civ 1414, the CA issued guidance to be followed when dealing with a request by a non-party...
Paul Newman KC
Jan 62 min read
70 views
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Police Pension Scheme: Court holds multiple referrals for ill-health early retirement possible
In Major v Chief Constable of Essex Police [2024] EWHC 3290 (Admin), the claimant, who was a member of the Police Pension Scheme,...
Paul Newman KC
Jan 62 min read
204 views
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HMRC practice criticised in EBT case
In JCT Employer Solutions Trustee Ltd v Garnett [2024] EWHC 3128 (Ch), the High Court rescinded various deeds of appointment made under...
Paul Newman KC
Dec 9, 20241 min read
159 views
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CA stops OPS assets being used for judgment debt
The Court of Appeal today handed down judgment in Manolete Partners plc v White [2024] EWCA Civ 1418, overturning the first instance...
Paul Newman KC
Nov 15, 20241 min read
236 views
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Supreme Court breathes new life into "equitable rectification"
In National Union of Rail, Maritime and Transport Workers v Tyne and Wear Passenger Transport Executive T/A Nexus [2024] UKSC 37, the...
Paul Newman KC
Nov 14, 20241 min read
354 views
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Autumn Budget 2024: Government introduces IHT on unspent pension pots
One of the announcements in the Chancellor's Budget today is the introduction of IHT on pensions. The Chancellor has announced that the...
Paul Newman KC
Oct 30, 20241 min read
126 views
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Court makes third-party debt order against pension rights
In Seg Bell v Ratna Singh [2024] EWHC 2725 (KB), Master Davidson, sitting in the London Circuit Commercial Court, made third-party debt...
Paul Newman KC
Oct 29, 20241 min read
133 views
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FTT revisits approach to mistaken payments
In Lefort v HMRC [2024] UKFTT 00926 (TCC), the FTT dismissed an appeal against HMRC’s decision to revoke a SIPP member’s fixed...
Paul Newman KC
Oct 23, 20241 min read
142 views
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UT considers nature of salary sacrifice
In Secretary of State for Work and Pensions v NC [2024] UKUT 251 (AAC), the Administrative Appeals Chamber of the Upper Tribunal was...
Paul Newman KC
Oct 22, 20241 min read
122 views
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FTT upholds unauthorised payment assessment
In Greene v HMRC [2024] UKFTT 872 (TC), the taxpayer transferred his pension fund to a QROPS, and a few months later £48,000 of that fund...
Paul Newman KC
Oct 14, 20242 min read
65 views
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FTT has no jurisdiction to review HMRC’s decision to refuse Fixed Protection
In Haigh v HMRC [2024] UKFTT 810 (TC), the FTT held that it had no jurisdiction to review HMRC’s decision that the taxpayer was out of...
Paul Newman KC
Sep 20, 20241 min read
97 views
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APL Conference talk on proving actuarial confirmations after Virgin Media
Paul Newman KC will be delivering a paper at the APL Annual Conference in November on problems of evidence and proof in pensions law. The...
Paul Newman KC
Aug 12, 20241 min read
120 views
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Virgin Media appeal rejected
The Court of Appeal has this morning dismissed the appeal in the Virgin Media case, upholding Bacon J’s decision that the effect of s.37...
Paul Newman KC
Jul 25, 20241 min read
195 views
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Virgin Media judgment to be given tomorrow
It is reported on the daily cause list that the Court of Appeal will hand down judgment in the Virgin Media case at 10.30am on Thursday...
Paul Newman KC
Jul 24, 20241 min read
87 views
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New Pension Schemes Bill to declare Ombudsman a “competent court”
The Pension Schemes Bill announced in today’s King’s Speech will, amongst other things, declare the Pensions Ombudsman to be a “competent...
Paul Newman KC
Jul 17, 20241 min read
55 views
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CA dismisses appeal in BBC case
In British Broadcasting Corporation v BBC Pension Trust Ltd [2024] EWCA Civ 767, the Court of Appeal has today upheld the decision of the...
Paul Newman KC
Jul 9, 20241 min read
194 views
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FTT determines meaning of “year” for fixed protection
In Laker v HMRC [2024] UKFTT 00568 (TC), the First Tier Tribunal upheld HMRC’s decision to revoke the appellant’s 2012 fixed protection...
Paul Newman KC
Jul 2, 20242 min read
120 views
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EAT dismisses circuit judge discrimination claims
In Clayson v Ministry of Justice [2024] EAT 99, a discrimination claim was brought by circuit judges appointed after 31 March 1995 who...
Paul Newman KC
Jun 24, 20241 min read
68 views
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Update - live streams for BBC and Virgin Media appeals published
The links for the live streams of the BBC and Virgin Media appeals - starting tomorrow (25 June) and Wednesday (26 June) respectively -...
Paul Newman KC
Jun 24, 20241 min read
62 views
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