Pensions and Retirement in UK Law

Leading Cases
  • Humphreys v Revenue and Customs Commissioners
    • Supreme Court
    • 16 Mayo 2012

    It seems clear from Stec, however, that the normally strict test for justification of sex discrimination in the enjoyment of the Convention rights gives way to the "manifestly without reasonable foundation" test in the context of state benefits. The same principles were applied to the sex discrimination involved in denying widow's pensions to men in Runkee v United Kingdom [2007] 2 FCR 178, para 36.

  • R (Carson) v Secretary of State for Work and Pensions
    • Queen's Bench Division (Administrative Court)
    • 22 Mayo 2002

    Very many of the expatriate UK pensioners who do not receive uprated pensions have a strong and understandable sense of grievance. They paid their contributions calculated in the same way as pensioners now living here and in, say, the USA, yet they do not receive the same pension. They feel that they have been deprived of an increasingly substantial part of the fruit of their contributions. The real value, at least in the UK, of their pensions is declining from year to year.

  • Parry v Cleaver
    • House of Lords
    • 05 Febrero 1969

    It is generally recognised that pensionable employment is more valuable to a man than the mere amount of his weekly wage. It is more valuable because by reason of the terms of his employment money is being regularly set aside to swell his ultimate pension rights whether on retirement or on disablement. The products of the sums paid into the pension fund are in fact delayed remuneration for his current work.

  • R (Carson) v Secretary of State for Work and Pensions
    • House of Lords
    • 26 Mayo 2005

    If this prerequisite is satisfied, the essential question for the court is whether the alleged discrimination, that is, the difference in treatment of which complaint is made, can withstand scrutiny. There may be such an obvious, relevant difference between the claimant and those with whom he seeks to compare himself that their situations cannot be regarded as analogous.

  • R (Carson) v Secretary of State for Work and Pensions
    • Court of Appeal (Civil Division)
    • 17 Junio 2003

    However, it may be said that this leaves the true relation between questions (iii) and (iv) unresolved. A possible approach, as it seems to me, is to ask a compendious question in place of (iii): are the circumstances of X and Y so similar as to call (in the mind of a rational and fair-minded person) for a positive justification for the less favourable treatment of Y in comparison with X?

    In the field of what may be called macro-economic policy, certainly including the distribution of public funds upon retirement pensions, the decision-making power of the elected arms of government is all but at its greatest, and the constraining role of the courts, absent a florid violation by government of established legal principles, is correspondingly modest. I conceive this approach to be wholly in line with our responsibilities under the Human Rights Act 1998.

  • Martin-Dye v Martin-Dye
    • Court of Appeal (Civil Division)
    • 25 Mayo 2006

    They are to be characterised as "other financial resources" within the section 25(2) (a) classification. For they do not sit comfortably in the category of "property", since they are unrealisable and non-transferable. Nor do they sit comfortably in the category of "income" because, although purely an income stream, the income does not derive from future endeavour but from past employment or contribution which will generally have been effected during the years of marriage.

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Books & Journal Articles
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Forms
  • Chapter NIM52800
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... An EFRBS is an arrangement financed by an employer to provide retirement benefits, (for example, pensions, lump sums on commencement of retirement, ......
  • Chapter SAIM2075
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... ESC A99 between them exempt compensation for mis-sold personal pensions, retirement annuities and free-standing additional voluntary contributions ......
  • Chapter TCTM04301
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Includes: . Any of the payments, pensions or annuities in TCTM04302. These mirror the income tax provisions. ... and personal pensions (including Stakeholder pension), retirement annuities and the basic Retirement Pension and related payments, for ......
  • Chapter INTM343190
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... . Social Security payments. National Insurance retirement pensions (NIRP). A State pension is a National Insurance benefit and is ......
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