The Edward Nugee Memorial Lectures 2020

A series of Edward Nugee Memorial Pensions Lectures took place in June 2020.

Contribution breaks from the trustees’ perspective
Francesca Mitchell
Requests for contribution breaks: issues for trustees to consider
Simon Atkinson
Issues for the employer
Tom Robinson
Does Four Seasons really treat the rectification of pension schemes differently?
James McCreath and Jonathan Chew
The use of the “prudence” test in pension scheme investment
David Pollard
Prudence in extremis
M Scott Donald (University of New South Wales)
“Payments” and “Discoveries”: Clark v HMRC [2020] EWCA Civ 204
Jonathan Davey QC
The tax treatment of arrears of benefits and interest on those arrears
Michael Furness QC
Revenue and Customs Commissioners v Sippchoice Ltd [2020] 4 WLR 80 [2020] UKUT 149 (TCC)
Robert Ham QC

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