Case Summaries

Key cases affecting pension schemes are analysed in our Case Summaries. If you know the name of the case, choose the first letter on the A-Z below or use the search function.

Case Summaries

Search the Case Summaries by selecting the first letter of your case:

Harber v HMRC (First-tier Tribunal) – 4 December 2023

Introduction In this appeal against an HMRC penalty for “failure to notify” a liability to capital... More

Horton v Henry (Court of Appeal, April 2016)

The Court of Appeal has upheld the High Court’s decision, confirming that an application from a trustee... More