IDS Pensions Law Reports Annual Index 2007
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Palacios de la Villa v Cortefiel Servicios SA
European Court of Justice
Age discrimination - general principle of community law - setting automatic date at which worker must retire - Directive 2000/78/EC

European Court of Justice Age discrimination - general principle of community law - setting automatic date at which worker must retire - Directive 2000/78/EC

Stubbs & anor v Commissioners for HM Revenue & Customs
Special Commissioner
Appeal by taxpayer in relation to what constituted a transfer of pension

Special Commissioner Appeal by taxpayer in relation to what constituted a transfer of pension

Ford v Commissioners for HM Revenue & Customs
Special Commissioner
Payment of shortfall referring to widow's pension - effective change in the terms of the pension scheme - nature of payments - income - instalments of capital

Special Commissioner Payment of shortfall referring to widow's pension - effective change in the terms of the pension scheme - nature of payments - income - instalments of capital

Bloxham v Freshfields Bruckhaus Deringer
Employment Tribunal
Age discrimination - timing of Regulations describing discrimination on age grounds - jurisdiction - provision for retirement allowances - further covered by Regulation 11 and Schedule 2 to the Regulations - if discriminatory whether actions constituted proportionate means for achieving a legitimate aim

Employment Tribunal Age discrimination - timing of Regulations describing discrimination on age grounds - jurisdiction - provision for retirement allowances - further covered by Regulation 11 and Schedule 2 to the Regulations - if discriminatory whether actions constituted proportionate means for achieving a legitimate aim

Walker v Scottish Equitable plc & anor
High Court (Chancery Division)
Advice in relation to drawdown facility - nature and extent of advice - polarisation

High Court (Chancery Division) Advice in relation to drawdown facility - nature and extent of advice - polarisation

Unison v Allen & ors
Employment Appeal Tribunal
Equal Pay Act - Pension Rights - effect on same of TUPE transfer - time limit on action - effect of decision of House of Lords in Powerhouse Retail v Burroughs

Employment Appeal Tribunal Equal Pay Act - Pension Rights - effect on same of TUPE transfer - time limit on action - effect of decision of House of Lords in Powerhouse Retail v Burroughs

Secretary of State for Health v Rance & ors
Employment Appeal Tribunal
Equal Pay Act - Part-time pensions - Preston case - jurisdiction - effective time limits - the meaning of compromise

Employment Appeal Tribunal Equal Pay Act - Part-time pensions - Preston case - jurisdiction - effective time limits - the meaning of compromise

Tahmassebi v Persia International Bank plc
High Court (Queen's Bench Division)
Compromise of proceedings before industrial tribunal - meaning of term relating to pensions - construction - Iranian law - limitation defence

High Court (Queen's Bench Division) Compromise of proceedings before industrial tribunal - meaning of term relating to pensions - construction - Iranian law - limitation defence

The Queen on the application of Bruce v Financial Ombudsman Services Ltd & ors
High Court (Queen's Bench Division)
Alleged breach of natural justice - Financial Ombudsman Service Rules - propriety of handling of complaint - need for service - justice of outcome

High Court (Queen's Bench Division) Alleged breach of natural justice - Financial Ombudsman Service Rules - propriety of handling of complaint - need for service - justice of outcome

Sovereign Trustees Ltd & anor v Glover & ors
High Court (Chancery Division)
Construction of Rules - existing of, or validity of, resolution - validity of introduction of money purchase section

High Court (Chancery Division) Construction of Rules - existing of, or validity of, resolution - validity of introduction of money purchase section

JP Morgan Fleming Claverhouse Investment Trust plc & anor v The Commissioners of HM Revenue & Customs
European Court of Justice
Preliminary ruling - interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC - current system of Value Added Tax - status of investment trusts - special investment funds

European Court of JusticePreliminary ruling - interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC - current system of Value Added Tax - status of investment trusts - special investment funds

Commission for the European Communities v Belgium
European Court of Justice
Deduction of employers' contributions etc in respect of supplementary pension and life assurance - legality of condition that tax exemptions apply only if paid to an undertaking established in Belgium - freedom to provide services - freedom of establishment - free movement of capital

European Court of JusticeDeduction of employers' contributions etc in respect of supplementary pension and life assurance - legality of condition that tax exemptions apply only if paid to an undertaking established in Belgium - freedom to provide services - freedom of establishment - free movement of capital

Cripps v Trustee Solutions Ltd & ors
Court of Appeal
Impact of Article 141 (formerly Article 119) of Amended Treaty of Rome - Barber v Guardian Royal Exchange - the Barber corridor - effect on priority order -interpretation of section 73 Pensions Act 1995 as amended by Occupational Pension Schemes (Winding-up) Regulations 1996

Court of AppealImpact of Article 141 (formerly Article 119) of Amended Treaty of Rome - Barber v Guardian Royal Exchange - the Barber corridor - effect on priority order -interpretation of section 73 Pensions Act 1995 as amended by Occupational Pension Schemes (Winding-up) Regulations 1996

National Pensions Office v Jonkman & anor
European Court of Justice
Equal treatment for men and women - equal pension treatment - statutory schemes - Directive 79/7/EEC - legality of demands for catch-up contributions - effect of amount payable in relation to enforcement of European rights - effect of interest as a barrier to enforcement of rights - principle of effectiveness - effect on Member State in relation to effectiveness of domestic legislation

European Court of JusticeEqual treatment for men and women - equal pension treatment - statutory schemes - Directive 79/7/EEC - legality of demands for catch-up contributions - effect of amount payable in relation to enforcement of European rights - effect of interest as a barrier to enforcement of rights - principle of effectiveness - effect on Member State in relation to effectiveness of domestic legislation

Davies v Saint-Gobain Calmar Limited & anor
High Court (Chancery Division)
Construction of pensions promise - effect of creation of pension scheme - effect of subsequent contractual variation

High Court (Chancery Division)Construction of pensions promise - effect of creation of pension scheme - effect of subsequent contractual variation

Secretary of State for Defence v The Pensions Appeal Tribunal and various other interested parties
High Court (Queen's Bench Division)
Judicial review - decisions made by the Pensions Appeal Tribunal - interpretation of statutory provisions relating to time limits - relevant law relating to such decisions

High Court (Queen's Bench Division) Judicial review - decisions made by the Pensions Appeal Tribunal - interpretation of statutory provisions relating to time limits - relevant law relating to such decisions

AF Blakemore & Son Ltd & anor v Machin & anor
High Court (Chancery Division)
Appeal from Pensions Ombudsman - construction of trust deed - whether bonuses included in pensionable earnings - effect of Compromise Agreement - effect of oral variation agreement

High Court (Chancery Division) Appeal from Pensions Ombudsman - construction of trust deed - whether bonuses included in pensionable earnings - effect of Compromise Agreement - effect of oral variation agreement

Robins & ors v Secretary of State for Work and Pensions
European Court of Justice
Occupational pension schemes - protection of rights of employees on the insolvency of their employer - Directive 80/987/EEC - Article 8 - extent of protection afforded by Directive - liability of Member State to incorporate protections under domestic law - consequences of failure

European Court of Justice Occupational pension schemes - protection of rights of employees on the insolvency of their employer - Directive 80/987/EEC - Article 8 - extent of protection afforded by Directive - liability of Member State to incorporate protections under domestic law - consequences of failure

Mandrake Holdings Ltd & anor v Balanus Ltd (formerly known as Countrywide Assured Group plc)
Court of Appeal
Personal pensions - the mis-selling review - effect in relation to corporate transaction - construction of document

Court of AppealPersonal pensions - the mis-selling review - effect in relation to corporate transaction - construction of document

Jones v Bright Capital Ltd & ors
High Court (Chancery Division)
Redundancy package - pension entitlement - proper construction of an offer - admissibility of pre-action correspondence

High Court (Chancery Division) Redundancy package - pension entitlement - proper construction of an offer - admissibility of pre-action correspondence

L & ors v M Limited
High Court (Chancery Division)
PPF - entry - statutory debt provisions - effect of apportionment -significance of calculation date for a section 75/75A debt - compromising a section 75 debt on meaning of reducing a debt for the purpose of regulation 2(2) of the PPF Entry Rules

High Court (Chancery Division) PPF - entry - statutory debt provisions - effect of apportionment -significance of calculation date for a section 75/75A debt - compromising a section 75 debt on meaning of reducing a debt for the purpose of regulation 2(2) of the PPF Entry Rules

Denkavit Internationaal BV & anor v Ministre de l'Economie, des Finances et de l'Industrie
European Court of Justice
Dividends paid to non-resident companies - legality of withholding tax - relevancy of taxation position in relation to Member State of the resident company and that of the non-resident company

European Court of JusticeDividends paid to non-resident companies - legality of withholding tax - relevancy of taxation position in relation to Member State of the resident company and that of the non-resident company

The Queen on the application of Bradley & ors v Secretary of State for Work and Pensions & anor
High Court (Queen's Bench Division)
Parliamentary Commissioner for Administration - consequence of findings - maladministration - causation - obligation on Secretary of State to consider pension losses flowing from failure of occupational pension schemes - pensions as property - human rights implications

High Court (Queen's Bench Division)Parliamentary Commissioner for Administration - consequence of findings - maladministration - causation - obligation on Secretary of State to consider pension losses flowing from failure of occupational pension schemes - pensions as property - human rights implications

Jasmine Trustees Ltd & ors v Wells & Hind (a firm) & anor
High Court (Chancery Division)
Preliminary issue - meaning of word 'individuals' - section 37(1)(c) of the Trustee Act 1925

High Court (Chancery Division)Preliminary issue - meaning of word 'individuals' - section 37(1)(c) of the Trustee Act 1925

Nason v Commissioners for HM Revenue & Customs
Special Commissioner for HMRC
Payment of AVCs - effect of the 15 per cent of salary limit - errors in remitting payment - payments made to mitigate loss caused by failure in contribution

Special Commissioner for HMRCPayment of AVCs - effect of the 15 per cent of salary limit - errors in remitting payment - payments made to mitigate loss caused by failure in contribution
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