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Emily acts in relation to all types of pension litigation (including non-contentious litigation such as ‘Beddoe’ applications and compromises), including:
- Claims relating to mistakes in pension scheme documentation (e.g. revaluation and pensions increase provisions, ineffective pension scheme closures and errors in the definition of ‘pensionable service’), involving parallel rectification and professional negligence claims.
- Disputes between trustees and employers as to the funding of defined benefit schemes.
- Proceedings before the Pensions Regulator. Emily recently acted for a former company director in relation to an appeal in relation to the issue of a Contribution Notice by the Northern Ireland Pensions Regulator.
- Pensions Ombudsman complaints and appeals. Emily has represented the Pensions Ombudsman.
- Disputes as to the interpretation of pension scheme documents.
- Proceedings relating to pensions liberation.
Emily regularly advises trustees, employers and members of occupational pension schemes. She also advises in relation to personal pension arrangements, and arrangements which are not registered pension schemes (including employee benefit trusts), and advises in respect of the taxation of pension arrangements. She has particular expertise in relation to the interpretation of actuarial reports and evidence.
Examples of areas upon which Emily advises are as follows:
- The cessation of accrual.
- The operation of legislation relating to the funding of pension schemes.
- The operation of the moral hazard provisions.
- Sex discrimination in pension schemes.
- Technical issues regarding the preservation legislation and the contracting-out legislation.
- The trustees’ investment duties.
- The taxation of registered pension schemes.
- The taxation of unregistered pension schemes (ERFBS) and employee benefit trusts, including the disguised remuneration legislation.
- BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC LTL 5/3/2019 (FTT) (lawfulness of discrimination by registered pension schemes legislation against German quasi-public service schemes).
- Universities Superannuation Scheme v Scragg LTL 21/1/2019 (Ch D) (Pensions Ombudsman appeal concerning meaning of early retirement rule regarding degree of incapacity).
- Spirit Energy Resources v Marathon Oil LTL 18/1/2019 (CA) (burden of pension deficit liabilities pursuant to oil joint venture).
- Barnardo’s v Buckinghamshire & ors  UKSC 55 (Supreme Court held that trustees did not have power to adopt RPI in place of CPI for indexation of pensions and deferred pensions).
- Norman Charles Webber v Department for Education  EWHC 2519 (Ch) (LTL 18/10/2016) (Pensions Ombudsman appeal relating to the application of statutory limitation periods to complaints).
- Merchant Navy Ratings Pension Fund Trustees Ltd v Stena Line Ltd & ors  PLR 239 (trustees’ power to introduce new funding arrangement).
- IBM v Dalgleish  PLR 99 (remedies for breach of employer’s duty).
- Garvin Trustees Ltd v Pensions Regulator & ors  PLR 9 (whether privilege can be asserted in relation to dissolved company in the context of Regulatory proceedings).
- Archer v Travis Perkins LTL  PLR 311 (approval of a compromise in an equalisation dispute).
- Konica Minolta Business Solutions (UK) Ltd v Applegate (No 2) LTL 27/8/2013 (rectification of scheme documents).
- Konica Minolta Business Solutions (UK) Ltd v Applegate  PLR 105 (application of preservation laws).
- Misys Ltd v Misys Retirement Benefits Trustees Ltd  EWHC 4250 (Ch) (rectification of scheme documents).
- Cemex v MNOPF  PLR 1 (meaning of employment cessation event).
- Houldsworth v Bridge Trustees  PLR 101 (CA) (meaning of ‘money purchase benefit’, effect of contracting-out provisions, and treatment of AVCs in scheme winding-up).
- Hodgson v Toray Textiles  PLR 129 (interim deeds and transfer payments).
- Hodgson v Toray Textiles  PLR 253 (equalisation of pension scheme benefits).
- Aon v KPMG  1 All ER 238 (meaning of ‘money purchase scheme’).