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.
Susan Jones
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.
United Kingdom - March 25 2011
Those attempting to reverse a decision of trustees have, since 1975, invoked "the rule in Hastings-Bass".
Susan Jones
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.
Susan Jones
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…
Judith Clixby