Mistaken payments and fixed protection
Paul Newman KC looks at Lefort v HMRC , in which the FTT has controversially refused to follow an earlier FTT decision on whether a...
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Paul Newman KC
Oct 301 min read
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...
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Paul Newman KC
Oct 291 min read
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...
117 views0 comments
Paul Newman KC
Oct 241 min read
Back Britain - but at what cost?
Ram Lakshman considers whether the Chancellor’s proposals to encourage (or mandate) British pension schemes to invest in British...
87 views0 comments
Paul Newman KC
Oct 231 min read
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...
136 views0 comments
Paul Newman KC
Oct 221 min read
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...
119 views0 comments
Paul Newman KC
Oct 171 min read
New from the Ombudsman's office
Paul Newman KC considers two recent determinations of the Deputy Pensions Ombudsman, concerning (amongst other things) the scope of the...
105 views0 comments
Paul Newman KC
Oct 142 min read
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...
62 views0 comments
Paul Newman KC
Oct 101 min read
Recoupment - the view from Singapore
Paul Newman KC looks at a recent case on recoupment from the Singapore High Court, which considers the relationship between the remedy...
65 views0 comments
Paul Newman KC
Oct 31 min read
Talking Pensions Ep19: James Darbyshire
In the latest episode, recorded in May 2024, Paul talks to James Darbyshire, Chief Counsel at the Financial Services Compensation Scheme....
36 views0 comments
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