Tolley's Pensions Law Service

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Commentary

Tolley's Pensions Law is a comprehensive commentary written by a team of legal and tax experts in the pensions field. It provides clear information on the legal and technical aspects of operating pension schemes, as well as giving guidance and explanations on a large range of issues, including: Types of pension provision; Establishing and amending an occupational scheme; Membership and benefits; Investment, assets, funding and surplus; Acquisitions, mergers, transfers and winding-up; Scottish law and overseas aspects.

Tolley's Pensions Law examines all types of pension schemes, including the State pension scheme, approved occupational pension schemes, Small Self Administered Schemes, Self-Invested Personal Pension Schemes, Personal pensions schemes, Unapproved pension schemes, Stakeholder pension schemes and public sector pension schemes.

SOURCE CURRENCY
Issue 108, March 2018

UPDATE INFORMATION

A1 The State Pension
The chapter has been brought fully up to date for recent developments, including 2017/18 and 2018/19 state benefits and allowances.

D1 Pensions Taxation and Tax Relief
The chapter has been updated for: the Finance (No. 2) Act 2017 and the Finance Bill 2018; recent secondary legislation and Pension Scheme Newsletters; recent FCA Guidance; and the Supreme Court decisions in Walker v Innospec Ltd (calculation of pensions for surviving civil partners) and RFC 2012 Plc (in liquidation) v Advocate General for Scotland (disguised remuneration regime).

J3 Digest of Pensions Cases: 2010 to the Present
The following case digests have been added to this chapter: Moultrie v Ministry of Justice, EAT; Felber v Bundesministerin für Unterricht, Kunst und Kultur, ECJ; Balazs v Casa Judeteana Pensii Cluj, ECJ; Allan v HMRC, UT; Sidwell v Police Medical Appeal Board; Macklin v HMRC, UT; Bouman v Rijksdienst voor Pensioenen, ECJ; Davy v Pickering (re Heather Moor & Edgecomb); Merchant Navy Ratings Pension Fund v Stena Line; Braganza v BP Shipping; Ellis v Cabinet Office, CA; ITV v The Pensions Regulator (Box Clever), CA; Munro v Munro; R v Quillan, CA; Langford v Secretary of State for Defence; Fernández v Instituto Nacional de la Seguridad Social, ECJ; Cossette v Cossette; Olympic Airlines Pension Scheme v Olympic Airlines, SC; Cole v Canada (Attorney General); IBM United Kingdom Holdings v Dalgleish (Appeal); Nortel Networks (US); Boufoy-Bastick v University of the West Indies, PC; Philips Pension Trustees v Aon Hewitt; Stock (as Executor of the Will of Mandie, Deceased) v NM Superannuation Proprietary Ltd; Sterling Insurance Trustees v Sterling Insurance Group; Beck v Colonial Staff Super; BT Pension Scheme v HMRC, CA; Swansea University Pension & Assurance Scheme v Williams, EAT; John Mander Pension Trustees v HMRC, SC; British Airways v Spencer, HC; Patel v HMRC, UKFTT; Northumbria Police v Erichsen, EAT; European Commission v Slovak Republic, ECJ; Ford Motor Company v Elliott, EAT; Mills v Knott (Alcoa Jamaica); Donkor v Royal Bank of Scotland, EAT; Advocate General for Scotland v Murray Group Holdings, CSIH; Salmon v Kinetic Superannuation; South African Local Authorities Pension Fund v Msunduzi Municipality; BCA Pension Trustees; South African Local Authorities Pension Fund v Mthembu; WS v WS; Pollock v Reed (Halcrow Pension Scheme); Capita (Banstead) 2011 v RFIB Group, CA; Fleet Maritime Services (Bermuda) v The Pensions Regulator; Brine v Carter; Danvers v HMRC, UKFTT; European Commission v Cyprus, ECJ; Hogg Robinson v Harvey; St Modwen Properties v Herbert; Capita ATL Pension Trustees v Sedgwick Financial Services; Hughes v Royal London; European Commission v Republic of Malta, ECJ; Prometric v Cunliffe, CA; SW v Secretary of State for Work and Pensions, UKUT; Ian Gray and Associates v Investments Ltd; Tal Life v Shuetrim; Bett Homes v Wood, CSIH; Dansk Industri v Rasmussen, ECJ; McKearney-Morgan v Morgan; Pensioneer Trustees v HMRC, UKFTT; First State Investment Management v HMRC, TC; Hinton v Wotherspoon; Girls Day School Trust v GDST Pension Trustees; Tomás v Spain, ECtHR; Heis v MF Global UK, CA; Shannan v Viavi Solutions UK (Wandel & Goltermann Retirement Benefits Scheme); McShee v MMC UK Pension Fund Trustees; FWD Life Insurance v Cheng; Kalawarny Estate v Fife; The A Ltd FURBS; Hampshire v Pension Protection Fund, CA; Saga Group v Paul; Engineering Construction Industry Training Board v Swift; Goyal v Goyal, CA; MB v Secretary of State for Work and Pensions, SC; Nickson, CSOH;; Browne v HMRC, TC; McGrevey v HMRC, TC; British Gurkha Welfare Society v United Kingdom, ECtHR; Horton v Henry, CA; Gleeds v Briggs, CA; Webber v Department of Education; Sovereign Trustees v Paul; Barnardo's v Buckinghamshire, CA; Hill v The Pensions Regulator, UKUT; Granada UK Rental v The Pensions Regulator, TCC; Police and Crime Commissioner for Greater Manchester v Butterworth; Arorangi Timberland v Cook Islands National Superannuation Fund, PC; Parris v Trinity College Dublin, ECJ; White v HMRC, UKFTT; Granada Group v Law Debenture, CA; Barrow v St Lucia, PC.

Contributors

 Alec Ure Contributor
 Charlotte Edge Contributor
 David Pollard Contributor
Dymond, Helen Partner, Cobbetts. Member of the Association of Pension Lawyers Contributor
 Edward Jewitt Contributor
 Emma King Contributor
 Fenner Moeran Contributor
 Gary Delderfield Contributor
 Glynis D Morris Contributor
Hewlett, Andrew Corporate Pensions Consultant, Aon Hewitt. Fellow of the Institute and Faculty of Actuaries Contributor
 Ingrid Everson Contributor
 Jane Childs Contributor
 Jennifer Seaman Contributor
 Josephine Manfredi-Hamer Contributor
 Kris Weber Contributor
 Leigh Holmes Contributor
McCartney, Jill Dickinson Dees Contributor
 Michael Porter Contributor
Moffatt, Gavin is a Senior Technical Adviser at Bluefin Corporate Consulting Ltd. Contributor
 Monica Ma Contributor
Norris, Tina Dickinson Dees Contributor
 Peter Trotter Contributor
 Philippa James Contributor
 Robin Ellison Contributor
Ross, Carrie Solicitor, Dickinson Dees. Member of the Association of Pension Lawyers Contributor
 Ruth Bamforth Contributor
 Sian Williams Contributor
 Simon Taylor Contributor
Sims, Clifford Partner, Hammonds. Chairman of the Association of Pension Lawyers' Investment Sub-Committee, Member of the Society of Pension Consultants' Investment Committee and Compliance Forum and Associate of the Chartered Insurance Institute Contributor
Sleziak, Douglas Associate & Overseas Specialist, Alec Ure & Associates Contributor
 Stephen Walsh Contributor
 Terry Saeedi Contributor
 Tracy Walsh Contributor
Whitney, Lynda Associate, Aon Hewitt. Fellow of the Institute and Faculty of Actuaries Contributor
Wolfe, Michael Partner and Head of Pensions, William Fry. Past secretary of the Association of Pension Lawyers in Ireland, and member of the Winding Up Committee of the Irish Association of Pension Funds (IAPF) Contributor