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Court of Appeal holds that a deed of adherence could not be construed so as to give new scheme members a lower scale of benefits

United Kingdom - April 24 2014 In Honda Motor Europe Limited and another v Powell and another [2014] EWCA Civ 437, the Court of Appeal has held that construction was not the…

Alison Brown, Samantha Brown, Paul Lewis, Daniel Schaffer, Naveed Soomro

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

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…

Alison Brown, Samantha Brown, Daniel Schaffer, Naveed Soomro

Round up of pensions developments: March 2014

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…

Alison Brown, Samantha Brown, Daniel Schaffer, Naveed Soomro

Budget 2014: Government to overhaul tax rules to give greater flexibility to people over accessing their defined contribution pensions

United Kingdom - March 21 2014 In the Budget delivered this week, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution (DC)…

Alison Brown, Samantha Brown, Daniel Schaffer, Naveed Soomro

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

United Kingdom - March 3 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…

Alison Brown, Samantha Brown, Daniel Schaffer, Naveed Soomro