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Making changes to pension benefits - the Court of Appeal cuts back the scope of the employer’s duty of trust and confidence in the IBM and Bradbury cases

United Kingdom - August 8 2017 Two very recent Court of Appeal decisions on the employer's duty of trust and confidence will be reassuring to employers who have made, or...

Tharusha Rajapakse, Dawn Heath, Andrew Murphy, Alison Wai Chi Chung, Charles Magoffin.

Grace periods and section 75 debts

United Kingdom - August 10 2016 This briefing looks at the “period of grace” provisions that can apply in some cases to the debts that arise on employers under section 75 of the...

Dawn Heath, Andrew Murphy, Alison Wai Chi Chung, Charles Magoffin.

TPR's moral hazard powers: judicial guidance on contribution notices

United Kingdom - August 1 2016 The Upper Tribunal's tax and chancery chamber has ruled that a contribution notice should compensate the pension scheme for detriment suffered. It...

Moral hazard powers of the Pensions Regulator: how do they apply against a company in insolvency?

United Kingdom - August 1 2016 Third parties associated with an employer may find themselves liable to contribute to the employer's occupational pension scheme. Where a pension...

Katharina Crinson, Ken Baird.

Section 75 debt arrangements and the Pensions Regulator: employment, pensions and benefits briefing 215

United Kingdom - July 29 2016 Certain events - such as a re-organisation - can trigger an obligation for an employer to contribute to its defined-benefit pension scheme (a...

Dawn Heath, Charles Magoffin.