Find out what’s happening at Sackers. Our News section provides information about recent work, press comment and media coverage, and what our people are doing.
This case concerned a TPO decision in which TPO found that the rules of the Spirit (Legacy) Pension Scheme (“the Scheme”) entitled Mrs Alexis (“Mrs A”) to a bridging pension until the age of 66. The Scheme’s trustee maintained...
Overview TPO has upheld a complaint against an employer and trustee for their respective failures to provide “mirror” benefits to a member following his transfer to a new scheme despite pre-transfer commitments to do so. Facts Prior to...
Overview TPO has partially upheld a complaint relating to the timing and communication of a trustee’s GMP equalisation and rectification project as well as its failure to maintain historical member records. Background On 26 October 2018,...
The Court of Appeal found that a judgment creditor could not require a judgment debtor to draw down a lump sum from their occupational pension scheme to pay their debt. Background Broadly, section 91 of the Pensions Act 1995 restricts the...
Summary The First-tier Tribunal (“FTT”) has dismissed an appeal concerning TPR’s imposition of a penalty notice (“PN”) for failure to prepare a chair’s statement as required by the Occupational Pension Schemes (Scheme...
Overview TPO has partially upheld a complaint concerning an overpayment built up from 1 December 1995 to 1 April 2020. The trustees were not able to recoup the overpayments built up before 1 August 2019. The remainder of the overpayment...
TPO has held that it is the member’s responsibility to establish his LTA position. Facts Dr Y was a member of the NHS Superannuation Scheme (Scotland) (the “Scheme”). The Scheme was administered by the Scottish Public Pensions Agency...
In a case which raised a range of issues, the High Court considered the circumstances in which an agreement could take effect as a deed where it had not been validly executed. The Court found that the agreement should take effect as a deed...
Introduction In this appeal against an HMRC penalty for “failure to notify” a liability to capital gains tax, it was found that the authorities provided to support the appellant’s case were not genuine judgments but instead had...
