Cases reported in 2004

• Armitage v Staveley Industries PLC
  High Court, Chancery Division
  Revenue limits - augmentation
• In re The Universities Superannuation Scheme
  High Court of Justice, Chancery Division
  Exercise of trustee's discretion not in accordance with preservation requirements under Pension Schemes Act 1993
• Lonsdale v Braisby (Her Majesty’s Inspector of Taxes)
  High Court, Chancery Division
  Retirement annuity contracts - personal pensions - carry-forward relief - transitional provisions for holders of retirement annuity contracts and personal pensions
• Powerhouse Retail Ltd & ors v Burroughs & ors
  Court of Appeal, Civil Division
  Transfer of undertakings - occupational pensions - contract of employment - part-time workers - time limits - equal pay
• R ex parte Smith v Secretary of State for Defence & anor
  High Court, QBD
  Pension-sharing on divorce - human rights - sex discrimination - right to peaceful enjoyment of possessions - right to respect for private life - discriminatory effect of Pension Schemes Act 1993
• AON Trust Corp Ltd v KPMG & ors
  High Court, ChD
  Whether a scheme's rules include power to reduce pensions in payment - if so, whether exercise of the power is 'modification' under s.67 Pensions Act 1995 - whether scheme is money purchase scheme
• In re T&N Ltd & ors
  High Court, Chancery Division
  Notice of withdrawal of participation to trustees of retirement benefit scheme - Insolvency Act 1986 - Pensions Act 1995 - containment of liabilities - interests of trustees - obligations on employers/administrators - Pensions Bill
• Secretary of State for Education and Skills & anor v Farley & anor
  High Court, Chancery Division
  Failure to pay interest on amount of unclaimed pension to estate on member's death - failure to advise member of right to claim pension - failure to trace member who had not claimed pension
• Antigua Public Utilities Authority v Edwards
  Judicial Committee of the Privy Council
  Contractual entitlement to receive a pension - failure to establish pension scheme
• Mathews & 0rs v Kent and Medway Towns Fire Authority
  Court of Appeal
  Retained firefighter - part-time workers - meaning of Reg 2(3)(f) - any other description of work that it is reasonable for employer to treat differently - engage in 'same or broadly similar work'
• The Queen on the application of Amicus & ors v Secretary of State for Trade & Industry & ors
  High Court, Queen's Bench Division
  Validity of certain provisions of Employment Equality (Sexual Orientation) Regulations 2003 - consideration of S.2(2) European Communities Act 1972 - consideration of EC Council Directive No.2000/78 establishing a general framework for equal treatment in employment and occupation so far as it relates to discrimination on ground of sexual orientation
• Suffolk County Council v Wallis
  High Court, Chancery Division
  Pensions Ombudsman - maladministration - reliance on medical evidence - admission of fresh evidence - consequence
• Spreadborough v Wandsworth London Borough Council and the Pensions Ombudsman
  High Court
  Ill-health early retirement - payment of pension benefits - local government pension scheme - dates on which payment should be made
• In the matter of Malcolm
  High Court of Justice, Chancery Division
  Section 226 contracts - bankruptcy - comparison with occupational provision - human rights
• Allonby v Accrington & Rossendale College & Ors
  European Court of Justice
  Sex discrimination - part-time lecturer - re-engagement via services company - justifiability - discrimination against contract workers - self-employment and its effect - Pensions Act 1995, S.62
• KB v National Health Service Pensions Agency & anor
  European Court of Justice
  Equal treatment for men and women - transsexual partner not entitled to survivor's pension payable solely to surviving spouse - sex discrimination
• Legal & General Assurance Society v CCA Stationery Ltd
  High Court
  Meaning of administration - pensions ombudsman making order not available to a court
• Matthews & ors v Kent and Medway Towns Fire Authority & ors
  Employment Appeal Tribunal
  Part-time workers - whether retained (part-time) firefighters employed under the same type of contract as full-time firefighters - broadly similar work - objectively justified reasons for different treatment
• Pitmans Trustees Ltd & ors v Telecommunications Group Plc
  High Court of Justice (Chancery Division)
  Debt on employer - whether distinction between final salary element and defined contribution element of plan in calculating same - whether plan single scheme - whether provisions of Pensions Act 1995, S.75(1B), to be applied in accordance with the Occupational Pension Schemes (Deficiency on Winding-up etc) Regulations 1996, required two elements to be treated as separate schemes - adoption of gilt-matching policy - conditions of consultation - meaning of 'applicable time' in Pensions Act 1995, S.75
• TXU Europe Group Plc (In Administration)
  High Court
  Whether money set aside separately by company to pay for executive benefits held on trust - whether equitable charge arose in favour of members
• Secretary of State for Defence v Cheryl Ann Hulme
  Pension death benefit - attribution to service - affective certificate by DSS as to cause of death (i.e. attributable to service) - powers of Discretionary Awards Panel
• Margarete Unterpertinger v Pensionsversicherungsanstalt Der Arbeiter
  Workers’ pension insurance institution - matters arising following refusal to pay disability pension - whether VAT payable in respect of the services of medical expert appointed by the referring Court
• Preston & ors v Wolverhampton Healthcare NHS Trust & ors (Preston v Wolverhampton No. 3)
  Part-timer claims - test cases - date of time running in TUPE transfer - meaning of stable employment relationship - impact of Equal Pay Act 1970 where scheme membership compulsory for full-time staff but part-time staff excluded - effect of compulsion as opposed to voluntary membership of scheme - effect of failing to inform staff of removal of barrier to scheme membership
• Rutherford & Bentley v Harvest Town Circle Ltd (in liquidation)
  Employment Rights Act 1996 - prohibition on applications to Employment Tribunals by men and women over the age of 65 - effect of European Law - Article 141 of the Treaty of Rome - indirect discrimination
• Schonheit v Stadt Frankfurt Am Main
  Article 119 (141) EC Treaty - calculation of retirement pension for part-time workers - indirect discrimination based on sex
• Venables v Hornby
  Meaning of ‘retirement’ for the purposes of the Income Corporation Taxes Act 1988 - effect of Revenue practice on the construction of pension schemes - change of employment status - approach to be adopted
• Wall v British Compressed Air Society
  Individual with unique employment - normal retirement age - meaning of ‘position’