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Pension case law summaries

Walker v Innospec

Walker v Innospec – Pensions and same sex marriages July 2017

Mr Walker worked for a company called Innospec and joined their pension scheme in January 1980 and remained a member until his retirement in 2003. Mr Walker had been together with his partner since September 1993 and entered into a civil partnership on 23 January 2006.
Hymanson v HMRC

Hymanson v HMRC – Challenge against the loss of fixed protection November 2018

The lifetime allowance (LTA) is the amount that can be saved into a registered pension scheme for the provision of retirement benefits without creating an excess tax charge.
HMRC V Staveley

HMRC V STAVELEY – Pensions and IHT January 2017

Mrs Staveley died in 2006. At the point of death Mrs Staveley had recently transferred her section 32 policy into a personal pension.
Barber v Guardian Royal Exchange

Barber v Guardian Royal Exchange (European Court of Justice) – 17 May 1990

Prior to the Barber judgment, it was permissible and normal practice for UK occupational pension schemes to have unequal retirement ages between male and female members, usually at 65 for men and 60 for women.
Horton v Henry

Horton v Henry (High Court) – 17 December 2014

The High Court rejected an application from a trustee in bankruptcy for access to a bankrupt’s pensions which was not yet in payment.

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