Kate Richards
Nabarro LLP
Articles
Sex based annuity rates: outlawed from December 2012
European Union, United Kingdom - March 25 2011 The Court of Justice of the European Union has followed the Opinion of the Advocate-General in the case of Test-Achats (reported in the October 2010 Pensions update) and concluded that the current derogation from the requirement not to discriminate on the grounds of sex in relation to insurance premiums is to be removed from 21 December 2012.
Minimum pension age increasing to 55 from 6 April 2010: be prepared
United Kingdom - January 18 2010 At the moment, the earliest age from which most pension scheme benefits can be drawn without attracting tax penalties is 50.
Overturning trustee decisions: after Hastings-Bass
United Kingdom - March 25 2011 Those attempting to reverse a decision of trustees have, since 1975, invoked "the rule in Hastings-Bass".
Inheritance tax: HMRC takes a tough line on pension benefits
United Kingdom - May 27 2010 The Tax Tribunal has dismissed an appeal by the executors of a deferred pensioner against liability to inheritance tax (IHT) on undrawn retirement benefits.
Supreme Court: discrimination against part-time workers
United Kingdom - February 26 2013 The Supreme Court has decided that part-time fee-paid judges are "workers" protected by the Part Time Workers Directive, as their relationship with…
