The Edward Nugee Memorial Lectures 2020

Published June 2020

A series of four Edward Nugee Memorial Lectures were given in June 2020.

Please click here to view the following papers

• 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