The Incorporated Trustees for the National Council on Ageing (Age Concern England) v Secretary of State for Business, Enterprise and Regulatory Reform
Opinion of Advocate General
Effectiveness of national legislation intended to transpose the age discrimination provisions of Council Directive 2000/78/EC – forcible retirement at age 65 – obligations on Member States in the context of Article 2 of Directive 2000/78 – degree of specificity with which concession must be transposed into national law

Bartsch v Bosch und Siemens Hausgeräte (BSH) Altersfüsorge GmbH
European Court of Justice
Age discrimination etc – Article 13 EC – Directive 2000/78/EC – exclusion of younger spouse from benefit – age discrimination

Smithson & ors v Hamilton
Court of Appeal
Defect in drafting of scheme rules – setting rule aside – effective exercise by trustee of discretion – compromise

Loxley v BAE Systems Land Systems (Munitions & Ordnance) Ltd
Employment Appeal Tribunal
Age discrimination – voluntary redundancy scheme – previous compulsory retirement age – extension of retirement age to 65 – failure to extend redundancy scheme date – analysis of aims of scheme – objective justification – proportionality

Bridge Trustees Limited v Noel Penny (Turbines) Limited
High Court (Chancery Division)
Power to distribute surplus – role of employer as custodian of power to distribute – position following discharge of insolvency practitioner – appointment of independent trustee to exercise power

Impact v Minister for Agriculture and Food & ors
European Court of Justice
Article 139(2) EC – width of Directive 1999/70/EC – scope of member states’ procedural autonomy and extent of obligation on Courts of member states to interpret national law in conformity with community law – fixed-term workers – less favourable treatment – pay and pensions

Hirt & ors v The Equitable Retirement Plan for Employees, Managers and Agents & anor
United States Court of Appeals (2nd Circuit)
US cash balance plan – potential violation of Federal Age Discrimination Law – question of whether difference result of time and compound interest and not age discrimination

Gregson v HAE Trustees Limited & ors
High Court (Chancery Division)
Cause of action against corporate trustee - absence of assets held by trustee - alternate action against directors of trustee company - 'dog leg claims'

Bonham & anor v Fishwick & anor
Court of Appeal
Breach of trust - exoneration clause in trust deed - exemption from liability save in case of 'wilful and individual fraud or wrongdoing'

Bridge Trustees Limited v Yates & ors
High Court (Chancery Division)
Categorisation of benefits - when money purchase benefits must be seen as derived from voluntary contributions - meaning of underpin benefits for the purposes of section 73 of Pensions Act 1995 as modified by Occupational Pension Schemes (Winding-up) Regulations 1996

Bainbridge v Quarters Trustees Limited
High Court (Chancery Division)
Construction of documentation - status of money purchase benefits - effect of statutory provisions - Pension Schemes Act 1993 - potential effect of appropriating assets for accounting purposes - effect of booklets and other literature

Gleave & ors v The Board of The Pension Protection Fund
High Court (Chancery Division)
Company voluntary arrangements - Part 1 Insolvency Act 1986 - unsecured creditors - claims arising under section 75 of Pensions Act 1995 - sanctity of amounts certified

Maruko v Versorgungsanstalt der Deutschen Bühnen
European Court of Justice
Interpretation of Directive 2000/78/EC - discrimination based on sexual orientation - same-sex partners - right to survivor's benefits

NBPF Pension Trustees Limited v Warnock-Smith & anor
High Court (Chancery Division)
Distribution of funds from a pension scheme prior to final determination - use of representative beneficiaries - duty on trustees to act impartially or in the best interests of all beneficiaries - availability of distribution beyond rules relating to tax exemption

Irving v The Commissioners of HM Revenue and Customs
Court of Appeal
Transfer of pension funds - effects of self-assessment to income tax under Schedule E - section 595 Income and Corporation Taxes Act 1988 - meaning of 'payment of a sum'

Alitalia-Linee Aeree Italiane spa v Rotunno & ors
High Court (Chancery Division)
Construction of Trust Deed and Rules - contributions to be made by Employers - meaning of 'to secure'

Davies v Meadwestvaco Calmar Limited
Court of Appeal
Determination of the Pensions Ombudsman - evidential considerations - matters that may properly be taken on appeal

Alexander Forbes Trustee Services Ltd v Clarke & ors
High Court (Chancery Division)
Defined benefits occupational pension scheme - winding up - priority order - section 73 Pensions Act 1995 - meaning of entitled to an immediate pension

R (on the application of Bradley & ors) v Secretary of State for Work and Pensions & ors
Court of Appeal
Parliamentary Commissioner for Administration - Report: 'Trusting in the Pensions Promise: Government bodies and the security of final salary occupational pensions' - finding of maladministration - Parliamentary Commissioner Act 1967 - Extent of Pepper v Hart

Chittoo v British Telecommunications plc
High Court (Chancery Division)
Appeal from the Pensions Ombudsman – time limits – medical early retirement – proper consideration

Royal Mail Pensions Trustees Ltd v Gosling
High Court (Chancery Division)
Appeal against the Pensions Ombudsman – provision for part-time employee – calculation of salary

Wright v MGN Pension Trustees Ltd
Court of Appeal
Early payment of pension – interpretation of rules – whether consent given to a retirement without actuarial reduction

Smithson & ors v Hamilton
High Court (Chancery Division)
Early retirement - anomaly in rules - question of mistake - rule in Hastings-Bass

Lindorfer v Council of the European Union
European Court of Justice
Appeal from judgment of Court of First Instance of European Communities of 18 March 2004 - interpretation of Staff Regulations - calculation of retirement pension - adoption of different actuarial assumption based on sex - use of actuarial equivalence

Allied Domecq (Holdings) Ltd v Allied Domecq First Pension Trust Ltd & anor
High Court (Chancery Division)
Part 3 Pensions Act 2004 - Article 16 of EU Directive 203/41/EC - new funding regime - exception to general rules on mechanism for computing contributions - application - obligation on Actuary - effect