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...
top of page
To find the latest cumulative index search click here >
Paul Newman KC
Nov 141 min read
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...
293 views0 comments
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...
122 views0 comments
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 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 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
Sep 201 min read
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...
94 views0 comments
Paul Newman KC
Aug 121 min read
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...
119 views0 comments
Paul Newman KC
Jul 251 min read
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...
193 views0 comments
Paul Newman KC
Jul 241 min read
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...
87 views0 comments
Paul Newman KC
Jul 171 min read
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...
54 views0 comments
Paul Newman KC
Jul 91 min read
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...
192 views0 comments
Paul Newman KC
Jul 22 min read
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...
119 views0 comments
Paul Newman KC
Jun 241 min read
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...
67 views0 comments
Paul Newman KC
Jun 241 min read
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 -...
62 views0 comments
Paul Newman KC
Jun 201 min read
Virgin Media to be live streamed
The appeal hearing in Virgin Media, probably the most eagerly-awaited case for many years, is due to begin at 2pm on Wednesday 26 June....
88 views0 comments
Paul Newman KC
Jun 201 min read
CA rules police disablement gratuity not occupational pension scheme
In Clarke v Chief Constable of Derbyshire Constabulary [2024] EWCA Civ 676, the Court of Appeal had to consider whether the employment...
146 views0 comments
Paul Newman KC
Jun 191 min read
No unreduced early retirement rights for TUPE-transferred member
In Mr R (CAS-41116-C8MO, 17 June 2024), the Pensions Ombudsman determined that a member of a pension scheme, whose employment was...
163 views0 comments
Paul Newman KC
Jun 111 min read
Former BHS Group directors liable for wrongful trading & malfeasance
The High Court has found two former directors of the BHS Group liable for wrongful trading and malfeasance arising out of the acquisition...
109 views0 comments
bottom of page