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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


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...

Paul Newman KC
Oct 17, 20241 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...

Paul Newman KC
Oct 14, 20242 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...

Paul Newman KC
Oct 10, 20241 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....

Paul Newman KC
Oct 3, 20241 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...

Paul Newman KC
Sep 20, 20241 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...

Paul Newman KC
Aug 12, 20241 min read


Talking Pensions Ep18 - Martin Freeman (part 2)
This is the second part of an interview with pentech guru Martin Freeman, recorded in June 2024. In this part, Martin talks about...

Paul Newman KC
Aug 1, 20241 min read


Virgin Media: CA gives no respite
Paul Newman KC has written a casenote on today's decision, in which the CA dismissed the appeal against the judge's decision that the...

Paul Newman KC
Jul 25, 20241 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...

Paul Newman KC
Jul 25, 20241 min read
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