Unreported decision on calculation of final salary underpins
Paul Newman KC looks at a hitherto unreported 2010 judgment in the IMG case on how to calculate final salary underpins. To read the...
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Paul Newman KC
May 281 min read
Tribunal upholds tax charge on liberation exercise
In Trachtenberg v The Commissioners for HMRC [2024] UKFTT 376 (TC), the FTT (Tax) has upheld the imposition by HMRC of an unauthorised...
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Paul Newman KC
May 231 min read
Challenging FOS decisions: the Options case
Paul Newman KC discusses Options UK Personal Pensions LLP v Financial Services Ombudsman Ltd, in which the Court of Appeal dismissed a...
153 views0 comments
Paul Newman KC
May 201 min read
CA dismisses review of FOS decision on SIPP provider
The Court of Appeal in Options UK Personal Pensions LLP v Financial Services Ombudsman Ltd [2024] EWCA Civ 541 has dismissed a judicial...
113 views0 comments
Paul Newman KC
May 161 min read
McCloud Costs Directions: BMA v HM Treasury
Edward Sawyer of Wilberforce Chambers discusses the Court of Appeal’s decision in BMA v HM Treasury, which upheld the validity of...
125 views0 comments
Paul Newman KC
May 91 min read
Talking Pensions Ep16: Steve Delo
In the latest episode of Talking Pensions (recorded in March 2024), Paul talks to Steve Delo, Chairman of PAN Trustees. They discuss the...
146 views0 comments
Paul Newman KC
May 81 min read
PO allows retrospective closure of Barber window
In a complaint involving the Avis UK Pension Plan, the Ombudsman considered the retrospective amendment in November 1992 of the Plan’s...
300 views0 comments
Paul Newman KC
May 71 min read
UT considers corporation tax treatment of UURBS
The UT has dismissed an appeal by taxpayer employers, who had made contractual arrangements relating to unfunded unapproved pension...
74 views0 comments
Paul Newman KC
May 21 min read
Lessons from the PO on recoupment and overpayments
Ram Lakshman of Wilberforce Chambers considers the important Pensions Ombudsman determination relating to the BIC UK Pension Scheme,...
247 views0 comments
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