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Irish court lets employer walk away from DB liabilities
By contrast to UK law, Irish law does not restrict the right of a solvent employer of a DB scheme to terminate its contribution liability...

Paul Newman KC
Aug 131 min read
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Upper Tribunal confirms contribution notice
In Pelgrave v The Pensions Regulator [2025] UKUT 257 (TCC), the Upper Tribunal (Tax and Chancery Chamber) upheld the issue of a...

Paul Newman KC
Aug 51 min read
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No clarity for Virgin Media reversal date on Pensions Bill reading
The Pension Schemes Bill was given its second reading in the House of Commons last night. During his speech the Pensions Minister,...

Paul Newman KC
Jul 81 min read
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Ombudsman issues general guidance on overpayment cases
The Deputy Pensions Ombudsman has issued a determination following a complaint by members of the Bic UK Pension Scheme concerning the...

Paul Newman KC
Jun 301 min read
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High Court applies corrective construction to scheme rule
In Renishaw PLC v Ross Trustees Services Ltd [2025] EWHC 1445 (Ch), HHJ Hodge KC, sitting as a Judge of the High Court, has applied the...

Paul Newman KC
Jun 201 min read
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Government to legislate to deal with issues arising from Virgin Media v NTL Pension Trustees
The Government has today announced that it will introduce legislation to give pension schemes affected by the Virgin Media decision the...

Paul Newman KC
Jun 51 min read
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Judgment debt enforced against SIPP benefits
In Century Property (Leeds) Ltd v Aldiss [2025] EWHC 1348 (KB), the High Court has ordered the enforcement of a judgment debt against the...

Paul Newman KC
Jun 41 min read
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tPR exercises little-used power to release trapped surplus
In a determination published yesterday, tPR has exercised its power under s.69 of the Pensions Act 1995 to modify the provisions of a...

Paul Newman KC
Jun 41 min read
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Pensions Barrister returns from short sabbatical... Valuing assets held by SIPPS: UT substantially dismisses appeal
In Morgan Lloyd Trustees Ltd v HMRC [2025] UKUT 102 (TCC), UT substantially dismissed an appeal from the FTT’s decision (a note on which...

Paul Newman KC
Mar 311 min read
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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