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Britannic Asset Management Ltd and Others, Regina (on the Application of) v Pensions Ombudsman: Admn 21 Mar 2002

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

Thomas Edge and Others [1999] Pens Lr 215: CA 15 Sep 1999

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 [1999] Pens Lr 215: CA 15 Sep 1999

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

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 company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017