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In re Nortel Companies and Others: SC 24 Jul 2013

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 issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013

Henderson v Stephenson Harwood and Others: ChD 19 Jan 2005

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

Regina v Occupational Pensions Regulatory Authority and Another Ex Parte Littlewoods Pensions Trust Ltd: ChD 4 Jun 1997

Acts by pensions trustees creating a righteous indignation only, and not affecting the financial interests of the members, were not challengeable under the Act. Citations: Gazette 04-Jun-1997, Times 16-Jun-1997 Statutes: Pension Schemes Act 1993 99(4)(a)(iii) Jurisdiction: England and Wales Financial Services Updated: 21 July 2022; Ref: scu.87484

Mytravel Group Plc, Re Companies Act 1985: ChD 24 Nov 2004

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

Neath v Steeper: ECJ 22 Dec 1993

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

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

Wakelin and others v Read and another: CA 10 Apr 2000

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

Ten Oever v Stichting Bedrijfspensioenfonds voor het Glazenwassers- en Schoonmaakbedrijf (Judgment): ECJ 6 Oct 1993

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

Magorrian and Cunningham v Eastern Health and Social Services Board and Department of Health and Social Services: ECJ 11 Dec 1997

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

Preston and Others v Wolverhampton Healthcare NHS and Others; Fletcher and Others v Midland Bank Plc: HL 26 Feb 1998

‘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

Bus Employees Pension Trustees Ltd v Harrod et Al; NBPF Pension Trustees Ltd v Paddock: ChD 8 Apr 1999

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

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

Royal Masonic Hospital and Another v Pensions Ombudsman and Another: ChD 31 Jan 2001

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

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

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, [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

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

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

Worrall and Others v Wilmott Dixon Partnership Ltd and Another: EAT 9 Jul 2010

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

Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013

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

The Mayor and Burgesses of the London Borough of Newham v Skingle and the Pensions Ombudsman: ChD 23 May 2002

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

Houldsworth and Another v Bridge Trustees Ltd and Another: SC 27 Jul 2011

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

Marleasing SA v La Comercial Internacional de Alimentacion SA: ECJ 13 Nov 1990

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

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Aon Trust Corporation Ltd v KPMG (A Firm) and others: CA 28 Jul 2005

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

Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

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