Brennan v London Regional Transport Pension Fund Trustee Company Ltd
High Court (Chancery Division)
Pensions Ombudsman - duty to make findings of fact - not sufficient to recite evidence - whether failure to make finding amounted to error of law

Lonsdale v Braisby (Her Majesty's Inspector of Taxes)
Court of Appeal (Civil Division)
Retirement annuity contracts — personal pension — carry-forward relief — transitional provision for holders of retirement annuity contracts and personal pensions

MacDonald (Her Majesty's Inspector of Taxes) v Dextra Accessories Ltd
House of Lords
Deductibility of tax in relation to employee benefit trust — effect of S.43 of Finance
Act 1989 — time when tax was deductible (i.e. whether this was when payments
were made into the relevant trust fund or only when emoluments were paid from it)

Drake Insurance v McDonald
High Court, Chancery Division
Scheme amendment entered into with unintended consequences — rectification
of scheme documents

Phoenix Venture Holdings Ltd v Independent Trustee Services Ltd
High Court (Chancery Division)
Section 75 of the Pensions Act 1995 — when a debt arises under S.75 — exercise of the power to apportion a S.75 debt — exercise of power of amendment — S.68 of the Pensions Act 1995 — trustees’ duties when making resolutions

Hudson v Trustees of Weaver Holdings Ltd Staff Retirement & Death Benefit Scheme & Ors
Pensions Ombudsman
— whether maladministration to take contribution holiday when the scheme was funded at over 100% on the minimum funding requirement basis but was in deficit on other bases — winding up — accrual of further benefits when trustees knew scheme would wind up at later date without further employer contributions — schedule of contributions

Cornwell & ors v Newhaven Port & Properties
High Court (Chancery Division)
Withdrawal of participating employer — debt under S.75 of Pensions Act 1995 — right to challenge actuary’s calculation and apportionment of S.75 debt

R v Secretary of State for Work and Pensions ex parte Hooper
House of Lords
Claims for State-related benefits for widowers — sex discrimination — effect of Human Rights Act 1998 — effect of S.6 of that Act in consequence of the effect of primary legislation — Article 14 read with Article 1 of Protocol 1 and Article 8 of European Convention on Human Rights

AON Trust Corporation Ltd v KPMG & ors
Court of Appeal (Civil Division)
Whether a scheme’s rules include power to reduce pensions in payment — if so, whether the exercise of the power is a ‘modification’ under S.67 of the Pensions Act 1995 — whether the scheme is a money purchase scheme

Burrell & anor v Burrell & ors
High Court (Chancery Division)
The rule in Re Hastings-Bass — deed of appointment entered into without regard to adverse tax consequences — avoidance of deed of appointment

Trustees of the Saffil Pension Scheme v Curzon
High Court (Chancery Division)
Interpretation of rule in respect of incapacity pension — meaning of ordinary work — decision of trustees perverse — power of Pensions Ombudsman to substitute his own decision for that of the trustees

Capital Cranfield Trustees Ltd v Walsh & anor
High Court (Chancery Division)
Proof of debt — admission of ‘buy-out’ deficit by liquidators in respect of company’s pension scheme deficit — timing of notice — issues of negligence — interpretation of rules — cessation of contribution — New Zealand authority of McClelland considered

MNOPF Trustees Ltd v FT Everard & Sons Ltd & Ors
High Court (Chancery Division)
Construction — Merchant Navy Officers Pension Fund — width of power of amendment — effect on liability to make contributions — meaning of ‘employer’ and ‘participating employer’ — basis of construction — ICS v West Bromwich Building Society — conventional use of language

Financial Services Authority v Matthews & Anor
High Court (Chancery Division)
Personal pensions — mis-selling — relief under s382 of Financial Services and Markets Act 2000 — factors taken into account when determining what level of compensation is just

Re Nortel Networks UK Pension Plan
Lewis v Pensions Ombudsman and ors
High Court (Chancery Division)
Appeal against determination of Pensions Ombudsman — interpretation of agreement concerning a changed pension entitlement — relevant prescribed maxima under Revenue limits — effect of representations made to the complainant — effect of ‘full and final settlement’ clause in agreement relating to pension rights — applicability of contra proferentem rule in construing agreement

Henderson v Stephenson Harwood and ors
High Court (Chancery Division)
Obligation to admit employee to pension scheme — maladministration — contractual effect — compensation

Kelly v Mersey Docks and Harbour co
Court of Appeal
Breach of contract — implied terms of contract — employer’s occupational pension scheme — retirement with consent of the employer by reason of partial incapacity — refusal to provide consent

Gallaher Ltd v Gallaher Pensions Ltd and ors
High Court (Chancery Division)
State earnings related pension scheme — guaranteed minimum pension — whether scheme’s rules had been amended to increase the entire pension including the Guaranteed Minimum Pension by 2 per cent LPI — proper interpretation of the amendment — rectification — mistake — rule in Re Hastings-Bass

Hearn & ors v Younger & ors
High Court (Chancery Division)
State Earnings Related Pension — guaranteed minimum pension — whether an amendment had been made to a scheme’s rules to increase the entire pension including guaranteed minimum pensions by 5 per cent per annum — estoppel

J C Minter v Julius Baer Investment Management Inc London & anor
High Court (Chancery Division)
Agreement to agree — whether terms of agreement to agree became contractual — taking ‘commercial sense’ into account in determining the terms of contract — meaning of ‘retirement with the consent of the employer’

T&N Retirement Benefits Scheme (1989); Alexander Forbes Trustee Services Ltd & anor v Jackson & ors
High Court of Justice, Chancery Division
Application by Trustees for approval of proposed actions — permission to vote for or against a Plan arising in relation to Chapter 11 Bankruptcy proceedings in the US — impediments to support of Plan — whether legally possible to compromise statutory liabilities in advance — Ss.56-61 and S.75 of the Pensions Act 1995

In re T&N Ltd & ors and In re The Insolvency Act 1986
High Court of Justice, Chancery Division
Administration — direction under S.14(3) Insolvency Act 1986 — voting on plan relating to Chapter 11 proceedings — position of pension scheme as unsecured creditor — effect of Ss.35, 36-61 and 75 Pensions Act 1995