The company sought approval of a proposed reconstruction under the section. Held: Approval could not be given. To count as a reconstruction two principal qualities were required. The business carried on should be the same or similar, and those carrying on the business should be the same or similar. Here the proposal would result in … Continue reading Mytravel Group Plc, Re Companies Act 1985: ChD 24 Nov 2004
Judges: Proudman J Citations:  EWHC 226 (Ch),  1 FLR 1365,  Pens LR 129,  ICR 806,  Fam Law 398 Links: Bailii Statutes: Pensions Schemes Act 1993 Jurisdiction: England and Wales Employment, Financial Services Updated: 23 June 2022; Ref: scu.304545
Judges: Lord Kirkwood Citations:  ScotCS 160 Links: Bailii Statutes: Pension Schemes Act 1993 Jurisdiction: Scotland Financial Services Updated: 19 June 2022; Ref: scu.169303
The use of differing actuarial factors by sex, is not a breach of the EC directive. Europa 1. Social policy – Male and female workers andordm; Equal pay Applicability to private occupational pension schemes andordm; Finding in the judgment of 17 May 1990 in Case C-262/88 Barber andordm; Effects limited to benefits payable in respect … Continue reading Neath v Steeper: ECJ 22 Dec 1993
The Ombudsman had sought to rule on a complaint against the applicants. They said the Ombudsman had no jurisdiction. Held: For jurisdiction the Ombudsman had to rely upon his statutory powers. Those allowed him to rule on those who were, or acted as administrators of a pension scheme; those who ran it. ‘It is of … Continue reading Britannic Asset Management Ltd and Others, Regina (on the Application of) v Pensions Ombudsman: Admn 21 Mar 2002
The Pensions Ombudsman did not have the right to exercise his discretion to provide a different answer to the one which would be given by a court. This followed from the right given to parties to appeal against his decisions to the High Court on a point of law. The wide discretion given by the … Continue reading Wakelin and others v Read and another: CA 10 Apr 2000
Equal pay for men and women – Survivor’s pension – Limitation of the effect in time of the judgment in Case C-262/88 Barber.As to Barber: ‘The Court’s ruling took account of the fact that it is a characteristic of this form of pay [scil, benefits provided for by private occupational pension schemes] that there is … Continue reading Ten Oever v Stichting Bedrijfspensioenfonds voor het Glazenwassers- en Schoonmaakbedrijf (Judgment): ECJ 6 Oct 1993
Pension entitlements for part time workers discriminated against were to be re-calculated to allow for wrongful treatment since 1976 Europa Reference for a preliminary ruling: Office of the Industrial Tribunal and the Fair Employment Tribunal, Belfast – United Kingdom. Equal pay for men and women – Article 119 of the EC Treaty – Protocol No … Continue reading Magorrian and Cunningham v Eastern Health and Social Services Board and Department of Health and Social Services: ECJ 11 Dec 1997
‘Employment’ in context of a sex discrimination claim referred to a current employment contract even in context of there having been a series of repeated contracts of employment. The question was referred to the European Court of Justice. Judges: Lord Slynn of Hadley, Lord Goff of Chieveley Lord Nolan Lord Hope of Craighead Lord Clyde … Continue reading Preston and Others v Wolverhampton Healthcare NHS and Others; Fletcher and Others v Midland Bank Plc: HL 26 Feb 1998
Ombudsman has jurisdiction to investigate acts of pensions managers as trustees. Citations: Times 23-May-1995 Statutes: Pension Schemes Act 1993 146-1 Financial Services Updated: 19 May 2022; Ref: scu.78957
Where a deed of variation of the trusts of a wound up pension fund had been held invalid by the ombudsman, the later provisions of the Act could not be brought into play to assist, since the potential benefits did not constitute a membership. Citations: Gazette 08-Apr-1999 Statutes: Pension Schemes Act 1993 1 Financial Services … Continue reading Bus Employees Pension Trustees Ltd v Harrod et Al; NBPF Pension Trustees Ltd v Paddock: ChD 8 Apr 1999
A teacher whose series of fixed term contracts had been allowed to expire without renewal had not been dismissed by any reason of redundancy, and so was not entitled under the regulations to take early retirement. Citations: Times 20-Jul-1998 Statutes:
The trustees of a pension fund were entitled to be partial in the exercise of their discretions, provided that such exercise was not in bad faith, or irrational. The Pensions Ombudsman had been wrong to seek to extend his powers so that people might come to be bound by his decisions who had no opportunity … Continue reading Thomas Edge and Others  Pens Lr 215: CA 15 Sep 1999
The applicant appealed an award by the Pensions Ombudsman. He had been employed by the respondents as a solicitor in Hong Kong. He said it had been agreed that he would be be admitted to their pension scheme with retrospective effect. Held: The section did not tie the Ombudsman to any particular remedy available to … Continue reading Henderson v Stephenson Harwood and Others: ChD 19 Jan 2005
The applicant sought a pension from the scheme. He claimed that the preservation of benefit rules applied. However this scheme provided for pensions to be funded from the general assets of the fund at the time when a pension came to be due. The scheme was not therefore a funded one, and the preservation of … Continue reading Royal Masonic Hospital and Another v Pensions Ombudsman and Another: ChD 31 Jan 2001
There is no facility to appeal against an interim decision or determination of the Pensions Ombudsman, on a point of law, to the High Court. The appeal is purely statutory, and since no express capacity for such an appeal is provided, none exists. Judges: The Honourable Mr Justice Lightman Citations: Times 07-Dec-1999, Gazette 01-Dec-1999,  … Continue reading Legal and General Assurance Society Ltd v Pensions Ombudsman and Others; Regina v Pensions Ombudsman, ex parte Legal and General Assurance Society Ltd: ChD 3 Nov 1999
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
EAT CONTRACT OF EMPLOYMENT – Incorporation into contractTRANSFER OF UNDERTAKINGS – Pensions and other termsIn this test case, the Claimant started his employment with Birmingham City Council on 29 July 1971. In 1993, the Council and its recognised trade unions entered into a collective agreement relating to redeployment and redundancy. By clause 3.2 it was … Continue reading Worrall and Others v Wilmott Dixon Partnership Ltd and Another: EAT 9 Jul 2010
Appeal against ombudsman’s finding that a full pension was payable to the respondent. HILDYARD j  EWHC 3517 (Ch) Bailii Pension Schemes Act 1993, Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 England and Wales Employment, Financial Services Updated: 07 January 2022; Ref: scu.556484
The bank challenged measures taken by HM Treasury to restrict access to the United Kingdom’s financial markets by a major Iranian commercial bank, Bank Mellat, on the account of its alleged connection with Iran’s nuclear weapons and ballistic missile programmes. The bank sought to have the direction given under section 7 of the 2008 Act. … Continue reading Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013
Rose J  EWHC 51 (Ch) Bailii Pension Schemes Act 1993 England and Wales Financial Services Updated: 21 December 2021; Ref: scu.632714
The applicant was a retired local government worker. His pension was determined by his final salary. He worked many hours overtime. Was that overtime to be included when calculating his pension? The regulations included all payments, but not non-contractual overtime. Held: The regulations were not clear. The contract provided overtime rates, so the ombudsman had … Continue reading The Mayor and Burgesses of the London Borough of Newham v Skingle and the Pensions Ombudsman: ChD 23 May 2002
The court was asked as to the dividing line, for regulatory purposes, between defined benefit (normally earnings-related) schemes and defined contribution (or money purchase) schemes. The Secretary of State asserted that some methods used to calculate benefits took the schemes outside the definition of ‘money purchase benefits’ in section 181(1) of the 1993 Act. Held: … Continue reading Houldsworth and Another v Bridge Trustees Ltd and Another: SC 27 Jul 2011
Sympathetic construction of national legislation LMA OVIEDO sought a declaration that the contracts setting up Commercial International were void (a nullity) since they had been drawn up in order to defraud creditors. Commercial International relied on an EC Directive designed to protect companies and third parties from the adverse effects of the doctrine of nullity. … Continue reading Marleasing SA v La Comercial Internacional de Alimentacion SA: ECJ 13 Nov 1990
Application for directions in a pending appeal. The claimant alleged negligence against his former solicitors. After his successful claim was substantially overturned on appeal, he was made bankrupt.
Held: If the trustee adopted and pursued . .
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Reference of a question of law by the Pensions Ombudsman pursuant to section 150(7) of the Pension Schemes Act 1993, arising for determination in connection with a complaint by a Mr Ralph Dilley relating to the Data General Employee Benefits Plan . .
The claimants claimed equal pay, asserting use of particular comparators. The Trust said that there was a genuine material factor justifying the difference in pay.
Held: To constitute a single source for the purpose of article 141, it is not . .
Trustees are unable to challenge application validity at first on appeal from Ombudsman. . .
The claimant was divorced from her husband, a member of the armed forces, and was to receive a share of his pension. She complained that although he had been able to take his share of the pension early, she had been obliged to wait.
Held: . .
Appeal from decision of Pensions Ombudsman as to whether termination of employment had been ‘by reason of redundancy’ . .
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
Europa The benefits paid by an employer to a worker on the latter’s redundancy constitute a form of pay to which the worker is entitled in respect of his employment, which is paid to him upon termination of the . .
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency.
Held: Liabilities which arose from financial support directions or contribution notices . .
Acts by pensions trustees creating a righteous indignation only, and not affecting the financial interests of the members, were not challengeable under the Act. . .
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Appeal against finding of maladministration of NHS pension scheme. . .
The claimants were trustees of the defendant’s pension scheme. They sought additional payments to make up a shortfall in funds, on the basis that the fund was an earnings related pension scheme, and that the company therefore had obligations to make good any shortfall in the scheme. Held: Compulsory contributions were payable in each year … Continue reading Aon Trust Corporation Ltd v KPMG (A Firm) and others: CA 28 Jul 2005
A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002
Members of the superannuation scheme complained that trustees were calculating the benefits payable on early retirement by reference to the standard terms of employment, and even though they had particular and different terms.
Held: The . .
Claim by company pension scheme beneficiaries that trustees should have included bonues when calculating benefits. . .