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Results: 1-10 of 16

High Court develops the employment law and pension law duties of good faith in the context of closure to future accrual and pensionable pay agreements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 14 2014

The High Court has found that IBM UK Holdings Limited, the Principal Employer of two IBM defined benefit pension plans (the "Plans"), breached its

Round up of pensions developments: March 2014

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • April 3 2014

In the Budget delivered on the 19 March, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution

Supreme Court holds contributions to a funded unapproved retirement benefits scheme are not subject to NI contributions

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has decided that a contributions to a funded unapproved retirement benefits

Supreme Court clarifies scope of limitation period applicable to claims for ‘dishonest assistance’ in a breach of trust

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

In Williams v Central Bank of Nigeria (2014 UKSC 10, the Supreme Court has held that the statutory limitation period (under the Limitation Act

Employment Appeal Tribunal holds exemption allowing schemes to pay civil partners benefits for pensionable service from 5 December 2005 onwards only is not unlawfully discriminatory

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

The Employment Appeal Tribunal has found (overturning the Employment Tribunal's decision) that the exemption under the Equality Act 2010 that allows

The Marriage (Same-Sex Couples) Act 2013 issues for occupational pension schemes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 21 2014

The Marriage (Same-Sex Couples) Act 2013, key provisions of which are due to come into force on 13 March 2014, will allow same-sex couples the right

Round up of pensions developments: January 2014

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 31 2014

Following its consultation last year on measures to simplify the automatic enrolment regime, the Government has issued a memorandum setting out its

A round up of pensions developments: December 2013

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 8 2014

The Pensions Regulator has issued, for consultation, a revised draft Code of Practice for defined benefit (DB) scheme funding, a draft DB Regulatory

Another storm brewing in relation to the scope of the Pensions Regulator's anti-avoidance powers

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 6 2014

In a surprise judgement, the High Court has ruled that where contribution notices are issued to a number of companies for failing to comply with a

High Court holds that nine suspected pensions liberation schemes were “occupational pension schemes”

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 28 2013

The High Court has ruled that nine suspected pensions liberation schemes were 'occupational pension schemes' within the meaning of the Pension