Uber recognises union for first time in landmark deal – BBC News

Posted May 27th, 2021 in holiday pay, news, pensions, remuneration, taxis, trade unions by tracey

‘Ride-hailing giant Uber has agreed to recognise a trade union for the first time, in a landmark deal that should benefit gig economy workers.’

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BBC News, 26th May 2021

Source: www.bbc.co.uk

Pension sharing orders: Finch v Baker – Family Law

Posted May 20th, 2021 in divorce, evidence, financial provision, news, pensions, taxation by tracey

‘The Court of Appeal judgment in Finch v Baker [2021] EWCA Civ 72 was released on 28 January 2021. The judgment provides some useful guidance on not being able to get what are essentially conduct arguments contrary to s25(g) through the back door by making “negative contribution” arguments, and it also highlights the importance of ensuring that you adduce and apply for the most appropriate and necessary evidence in advance of a hearing. Simply arguing that an updated pension report is needed, following an appeal hearing, on the basis that the pension sharing order made would not reflect the judge’s intentions as the CE figures would be significantly out of date, is insufficient and misconceived.’

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Family Law. 14th May 2021

Source: www.familylaw.co.uk

‘A lot are sceptical’: Uber drivers’ cautious welcome over worker status – The Guardian

‘On Wednesday Uber, the taxi hailing app, began offering 70,000 UK drivers a minimum hourly wage, holiday pay and pensions after years of legal battles.’

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The Guardian, 18th March 2021

Source: www.theguardian.com

New Acts – legislation.gov.uk

Posted February 12th, 2021 in legislation, medical treatment, medicines, pensions, railways by tracey

Pension Schemes Act 2021

High Speed Rail (West Midlands – Crewe) Act 2021

Medicines and Medical Devices Act 2021

Source: www.legislation.gov.uk

Former BHS owner found guilty of tax evasion as he ‘funded yacht, Bentley and luxury holiday’ – The Independent

Posted November 6th, 2020 in bankruptcy, corporation tax, insolvency, news, pensions, tax evasion, taxation, VAT by tracey

‘The former owner of BHS has been convicted of evading tax on £2.2m of income he received from buying the failed high-street chain. Instead of paying the tax he knew he owed, Dominic Chappell, 53, spent a fortune on a luxury lifestyle that included a £90,000 yacht, a Bentley Continental car, a Bahamas holiday and some expensive Beretta guns, Southwark Crown Court heard.’

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The Independent, 5th November 2020

Source: www.independent.co.uk

Court of Appeal dismisses challenge to increase in state pension age – UK Human Rights Blog

‘In Delve and Anor v SSfWP [2020] EWCA Civ 1199, the Court of Appeal dismissed the challenge brought against the series of Pensions Acts between 1995 and 2014 which equalised the state pension age for women with that of men by raising the state pension age for women from 60 to 65 and then raising the age at which both men and women can claim their state pension.’

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UK Human Rights Blog, 9th October 2020

Source: ukhumanrightsblog.com

How cohabiting couples should protect their finances – Family Law

‘Historically, cohabitation agreements, sometimes known as “no-Nups”, were frowned upon as they were seen to encourage sexual relations outside of marriage. Thankfully, times have moved on and that’s no longer the case. The general view is that such agreements are enforceable if they deal with cohabitees’ property and affairs, and provided they are entered into freely with full information. Often, disputes between cohabitees following separation relate to what was or wasn’t intended, for example, in relation to the property in which they live. Having a clear record of the cohabitees’ intentions in a cohabitation agreement can avoid expensive disputes about those issues.’

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Family Law, 30th September 2020

Source: www.familylaw.co.uk

Women lose court of appeal challenge against UK pension change – The Guardian

Posted September 15th, 2020 in age discrimination, appeals, news, pensions, sex discrimination, women by tracey

‘Increasing the age at which women born in the UK in the 1950s are entitled to receive their state pension to 66 is lawful, the court of appeal has ruled. The unanimous judgment is a major setback for campaigners who have argued that the government’s changes will be a “disaster” for those on lower incomes.’

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The Guardian, 15th September 2020

Source: www.theguardian.com

Women hit by state pension age rise are ‘sick with anxiety’ ahead of Court of Appeal judgment – The Independent

Posted September 15th, 2020 in age discrimination, appeals, coronavirus, news, pensions, sex discrimination, women by tracey

‘Women hit by the state pension age rise are “sick with anxiety” as they wait for their Court of Appeal judgment to be handed down on Tuesday.’

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The Independent, 14th September 2020

Source: www.independent.co.uk

New Judgment: Commissioners for HMRC v Parry & Ors [2020] UKSC 35 – UKSC Blog

Posted August 20th, 2020 in inheritance tax, news, pensions, statutory interpretation, Supreme Court by sally

‘This appeal was about whether the pension scheme transfer by the late Mrs Staveley, and her omission to take income benefits which were then payable, constituted, or are to be treated as constituting, for the purposes of the Inheritance Tax 1984 a “disposition” which is a “transfer of value” in favour of her sons, who were to be the beneficiaries of the death benefit.’

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UKSC Blog, 19th August 2020

Source: ukscblog.com

Frozen pensions: injustices faced by Windrush generation in spotlight – The Guardian

‘Campaigners urge new working group to look into why some retirees living abroad are penalised.’

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The Guardian, 25th July 2020

Source: www.theguardian.com

Treatment of pensions on divorce – Law Society’s Gazette

‘In July 2019, the Pensions Advisory Group (PAG) published its essential guide to the treatment of pensions on divorce. The report is available on the Nuffield Foundation website. The impact of the report can be seen in the weight attached to it in three recent decisions concerning the treatment of pensions on divorce.’

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Law Society's Gazette, 20th July 2020

Source: www.lawgazette.co.uk

‘Blow’ for PPF as UK pension compensation cap ruled unlawful – OUT-LAW.com

Posted July 2nd, 2020 in age discrimination, compensation, news, pensions by tracey

‘A statutory cap on compensation payable by the UK’s Pension Protection Fund (PPF) to those who have not yet reached pension age is unlawful discrimination on the grounds of age, the High Court has ruled.’

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OUT-LAW.com, 1st July 2020

Source: www.pinsentmasons.com

A double victory for members of schemes in the PPF – Wilberforce Chamber

Posted June 26th, 2020 in chambers articles, EC law, employment, insolvency, judicial review, news, pensions by sally

‘The judgment of Mr Justice Lewis in Hughes and others v Board of the Pension Protection Fund [2020] EWHC 1598 (Admin), handed down on 22 June 2020, is of considerable importance for members of defined benefit schemes of insolvent employers. Thomas Seymour along with a counsel team from Blackstone Chambers (Tom de la Mare QC and Iain Steele), instructed by Farrers, acted for the British Airline Pilots Association (BALPA) representing pilots who were members of the Monarch and BMI Schemes, who brought proceedings for judicial review along with the claimants of other schemes. The proceedings, brought against the Pension Protection Fund (“PPF”) with the Department of Work and Pensions (“DWP”) as an interested party, were heard at a five-day remote hearing in the Administrative Court in May.’

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Wilberforce Chambers, 24th June 2020

Source: www.wilberforce.co.uk

Univar UK Ltd v Smith [2020] EWHC 1596 (Ch): rectification of pension schemes after FSHC – Wilberforce Chambers

Posted June 25th, 2020 in indexation, news, pensions, rectification, trusts by sally

‘On 19 June 2020, Mr Justice Trower handed down judgment granting rectification of the Univar Company Pension Scheme (1978), in the first pension rectification claim decided after a full trial since the landmark decision of the Court of Appeal in FSHC Group Holdings Ltd v GLAS Trust Corp Ltd [2019] EWCA Civ 1361.’

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Wilberforce Chambers, 22nd June 2020

Source: www.wilberforce.co.uk

No tax relief on pension contributions paid in shares – Wilberforce Chambers

Posted May 29th, 2020 in income tax, news, pensions, shareholders by sally

‘In a decision which threatens to bring turmoil to vast number of SIPPs (self-invested personal pensions), the Upper Tribunal has decided in HMRC v Sippchoice Ltd [2020] UKUT 149 (TCC) (Roth J and Upper Tribunal Judge Greg Sinfield) that member contributions to registered pension schemes are only eligible for tax relief where they are paid in money. Where a member transfers shares to the scheme trustees no tax relief is available, even where done in satisfaction of a money debt, and notwithstanding the terms of HRMC’s own Pensions Tax Manual which appears to say the opposite.’

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Wilberforce Chambers, 18th May 2020

Source: www.wilberforce.co.uk

R (on the application of Palestine Solidarity Campaign Ltd and another) v Secretary of State for Housing, Communities and Local Government [2020] UKSC 16 – Wilberforce Chambers

Posted May 29th, 2020 in appeals, judicial review, local government, news, pensions, Supreme Court by sally

‘In 2016, the Government issued guidance to local authorities administering the local government pension scheme (“LGPS”) which had the effect of restricting divestments from UK defence companies and foreign countries. In response, the Palestine Solidarity Campaign, a company dedicated to campaigning in support of the rights of the Palestinian people, sought judicial review of this guidance. In R (on the application of Palestine Solidarity Campaign Ltd and another) v Secretary of State for Housing, Communities and Local Government [2020] UKSC 16, the Supreme Court ruled by a bare majority in favour of the PSC.’

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Wilberforce Chambers, 28th May 2020

Source: www.wilberforce.co.uk

Beneficial variations invalidated by TUPE transfer – Employment Law Blog

Posted May 19th, 2020 in news, pensions, transfer of undertakings by sally

‘What is the position if business owners employed by their own company award themselves substantially enhanced “golden parachute” terms in advance of a TUPE transfer, confident in the expectation that those liabilities will be picked up by the unwitting transferee?’

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Employment Law Blog, 18th May 2020

Source: employment11kbw.com

Business transactions, beneficial title and resulting trusts: the meaning of “payment” within the unauthorised payments charge regime – Wilberforce Chambers

Posted May 18th, 2020 in appeals, chambers articles, news, pensions, taxation by sally

‘In the recent Court of Appeal (“CA”) decision of Clark v HMRC [2020] EWCA Civ 204 (“Clark”) the Court gave valuable guidance as to the meaning of “payment” for the purpose of the imposition of the tax charge on unauthorised member payments from registered pension schemes under sections 208-210 of the Finance Act 2004 (“FA 2004”).’

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Wilberforce Chambers, 11th May 2020

Source: www.wilberforce.co.uk

W v H (Divorce Financial Remedies) [2020] EWFC B10 – Pump Court Chambers

Posted May 7th, 2020 in coronavirus, divorce, financial provision, news, pensions by sally

‘Jack Rundall considers the case of W v H (divorce financial remedies) [2020] EWFC B10 in relation to the treatment of pensions on divorce, a case which he suggests is being under-reported amongst the concerns surrounding Covid 19.’

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Pump Court Chambers, 1st May 2020

Source: www.pumpcourtchambers.com