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Reduction in rate of tax on return of surplus
With effect from 6 April 2024, the rate of tax payable on authorised employer payments from registered pension schemes will reduce from...

Paul Newman KC
Mar 13, 20241 min read
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Talking Pensions Ep14 - Dominic Harris
In the latest episode of Talking Pensions (recorded in January 2024), Paul talks to the Pensions Ombudsman, Dominic Harris. They discuss...

Paul Newman KC
Mar 7, 20241 min read
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Scheme administrators who sent benefit statements to old addresses not liable for data misuse
Pension scheme administrators are not liable for misuse of data by sending benefit statements to the wrong addresses In Farley v...

Paul Newman KC
Mar 4, 20241 min read
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Climate Change and Investment Duties: a Prisoner's Dilemma?
James McCreath of Wilberforce Chambers comments on the recent FMLC report on pension trustees and fiduciary duties. To read the article,...

Paul Newman KC
Feb 29, 20241 min read
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FTT criticises HMRC de-registration decision
Paul Newman KC has written a casenote on the recent NBC decision (2 February), in which the FTT allowed appeals against de-registration...

Paul Newman KC
Feb 26, 20241 min read
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Avon calling again with the latest word ... on compromises!
Paul Newman KC has written a casenote on the judge's second judgment, delivered on 19 February, in the Avon case in relation to the...

Paul Newman KC
Feb 22, 20241 min read
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CA confirms role of actuary in deficit repair provision
Paul Newman KC has written a casenote on the recent Court of Appeal decision in Railways Pension trustee Co Ltd v Atos IT Services UK...

Paul Newman KC
Feb 19, 20241 min read
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High Court approves compromise in Avon Cosmetics case
The High Court has today approved a compromise of the remainder of the Avon Cosmetics litigation not dealt with in the recent judgment....

Paul Newman KC
Feb 19, 20241 min read
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CA holds incentives to agree changes to scheme taxable
Paul Newman KC considers the decision of the CA in HMRC v E.ON UK Plc (28 November 2023), in which the CA overturned a somewhat...

Paul Newman KC
Feb 15, 20241 min read
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PO finds SSAS independent trustee liable for misinvestment
Paul Newman KC has written a casenote about the recent Ombudsman determination in the case of Mr N, in which the independent trustee of a...

Paul Newman KC
Feb 12, 20241 min read
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