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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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TPT Retirement Solutions ( TPT) revealed it is already in 'serious discussions' with hundreds of employers about launching multi-employer Collective Defined Contribution ( CDC) arrangements. The Department for Work and Pensions ( DWP) is anticipated to issue its reply within the coming weeks to the consultation on multi-employer CDC plans, with legislation expected to follow shortly afterwards. ' Over the next year, we anticipate the groundwork will be set for a marked broadening of CDC pensions,' said Andy O' Regan, TPT's chief client strategy officer at TPT......
LCP indicated that a competitor to Clara- Pensions could be introduced to tap accelerating demand for de-risking among workplace pension scheme providers. The firm also expects transactions worth between £40bn and £50bn to proceed over the next 12 months. Although analysts have not yet finished totting up the value of deals concluded in 2024, the final figures are likely to land towards the lower end of that range. “ The fledgling superfund market is poised for expansion, underpinned by a new regulatory framework that is due to be laid before parliament this year”......
JTC Employer Solutions Trustee Ltd v Garnett and another [2024] EWHC 3128 ( Ch) JTC Employer Solutions Trustee Ltd served as trustee to two arrangements: the 2005 Henderson Family Benefit Trust and the 2011 Henderson Group plc Employer‑ Financed Retirement Scheme. Both trusts were intended to deliver benefits to employees, ex‑employees and their families. The defendants, Mr Garnett and Mr Sekhon, appeared as representative beneficiaries and raised no objection to the relief the claimants pursued. The claimants asked the court to rescind a number of deeds establishing sub‑trusts for named beneficiaries and their relatives. Their rationale was that, under section 86(1) of the Inheritance Tax Act 1984 ( IHTA 1984), employee benefit trusts avoid the relevant property regime only where the beneficiary class comprises ‘all or most’ employees or office‑holders (see IHTA 1984, s 86(3)(a)). HMRC’s position was that the exemption was...
What is the background to the government’s consultation? In July 2023, the Chancellor at the time used the Mansion House address to set out a suite of detailed proposals in respect of the UK pensions market, with a particular focus on consolidating pension schemes to achieve greater investment scale and impact. At the same time, a number of large DC pension funds established for auto-enrolment entered into what became known as the ‘ Mansion House’ compact. Following the General Election in July 2024, the new government formally commenced its Pensions Review. This included a call for evidence on pensions market reform to boost investment, improve returns for savers, and address inefficiencies within the pensions system. The government’s latest consultation describes the purpose of reform as twofold, namely: to secure value for pension savers by shifting emphasis from costs to the value for money...
PSIG stated that its personnel continue to operate on a voluntary footing at present, significantly constraining any additional services it might provide. PSIG has been instrumental in shaping government policy within the pensions landscape, notably the 2021 rules compelling trustees to pause or stop pension transfers when 'red flags' arise, for example where savings are channelled into unregulated investments. PSIG opened a consultation on its own organisational future in May 2024. It reported receiving responses from the retirement sector suggesting it would......
Original news: TPO publishes Ecroignard Determination Background Ecroignard, where Mr Shroff previously served as a director, acted as trustee to two pension schemes. In that capacity it deployed scheme assets, among other activities. Some of those investments, including loans advanced by the schemes, ultimately became worthless, leading to substantial losses for the schemes. After taking over as trustee, Dalriada lodged a complaint with the PO against Ecroignard alleging breach of trust, including a breach of duty for not obtaining suitable investment advice. What did the PO determine? The PO upheld the claimants’ case. Determination PO-16266 records that Ecroignard and Mr Shroff committed numerous breaches of trust and acts of maladministration concerning the Genwick Retirement Benefit Scheme ( Genwick Scheme) and the Uniway Systems Retirement Benefits Scheme ( Uniway Scheme) (the Schemes). These breaches, tied to investment decisions by Ecroignard and Mr Shroff, in...
A group of academics informed the parliamentary Work and Pensions Committee that the review is essential in setting a retirement income benchmark. Their caution follows days after the government was criticised for pushing the second phase of the pensions review into the long grass amid worries about imposing extra costs on employers. That follow‑up strand of the pensions review had been due to examine steps that might be taken to guarantee people in Britain enjoy an acceptable standard of living in later life in retirement......
In this issue: The Pensions Regulator The Pension Protection Fund The Pensions Ombudsman Scheme amendments Members and benefits Pensions and divorce Pensions Highlights 2024/2025 Daily and weekly news alerts Dates for your diary Trackers The Pensions Regulator The Pensions Regulator ( TPR) has issued its annual report and accounts for 2023/24, signalling a reshaped approach and seizing a ‘unique opportunity’ to improve pension outcomes for savers. Over the year, TPR brought in more agile market supervision to reflect a landscape of fewer, larger schemes, enabling it to tackle emerging risks while backing innovation in savers’ interests. Twenty-five per cent of schemes were selected for intervention, relationship supervision covered 70% of memberships, and 11 million eligible jobholders have now been automatically enrolled into an automatic enrolment pension scheme. Ongoing consolidation creates scope for larger schemes to...
The Work and Pensions Secretary, Liz Kendall, told parliament that, although ministers had examined the Parliamentary and Health Service Ombudsman’s damning March 2024 report on state pension shortcomings, the government would not establish a redress scheme for the women affected. The Ombudsman found the Department for Work and Pensions ( DWP) did not sufficiently communicate legislative changes to the women’s state pension age, leaving many female pensioners financially disadvantaged, and said the government should introduce a compensation programme to remedy past failings. However, in an oral statement to MPs, Kendall pointed to 2004 research suggesting most women already knew the pension age was rising. She also observed that the Ombudsman spent almost six years reviewing six exemplar cases underpinning the report, and warned it would “take thousands of staff years” to implement any scheme and process claims from up to 3.5 million...
DWP review to happen 'in due course' After reports that the project had been shelved, the Department for Work and Pensions ( DWP) confirmed the review will take place 'in due course', signalling a shift from earlier assurances that it would begin before the year's end. The clarification represents a departure from prior pledges on timing and has intensified worries about momentum for change. The exercise is expected to prepare the way for putting into effect recommendations first set out in 2017, and could be central to warding off what many regard as an impending retirement crisis for today's working population. Commentators argue the government's political resolve for further reform has ebbed since the Autumn Budget, which heaped extra costs onto employers through a rise in National Insurance ( NI) contributions. Kate Smith, Aegon's head of pensions, warned that much of Britain is...
The FCA has said it intends to clarify the line between free-of-charge guidance that retirement savings schemes or insurers can provide and regulated, professional financial advice in practice. The proposals would give pension providers more room and flexibility to offer customers targeted support and guidance on which options are likely to suit them best when they retire......
Judgment published on 10 December 2024 The Employment Tribunal ( ET) concluded that a mistake in the agreed statement of facts did not disturb its determination that refusing Majorj Charles Milroy access to the armed forces’ pension scheme, as a part-time worker, constituted less favourable treatment. In a reconsideration decision issued on 20 November 2024, Employment Judge Frances Eccles stated that, despite the inaccuracy, the interests of justice did not require the tribunal to amend or overturn its original ruling. The ET also recorded that the initial statement of facts was wrong to imply that mobilised reservists were eligible to join the Armed Forces Pension Scheme 1975, known as the AFPS 75. The panel found that the AFPS 75......
Technical Actuarial Standard 300 ( TAS 300) The FRC announced it has put forward updates to its actuarial guidance, Technical Actuarial Standard 300 ( TAS 300), intended to assist those carrying out actuarial work within the new DB funding regime. That regime came into force on 12 November 2024, yet applies to actuarial valuations undertaken from 22 September 2024. It includes the Pensions Regulator’s defined benefit funding code of practice, providing guidance to trustees, sponsoring employers and advisers on complying with legislation on funding and investment strategies, and sets out clearly what is expected of them. The FRC also proposed amendments to TAS......
Original news Mr S ( CAS-79505- D9P2)—9 August 2024 Summary The Deputy Pensions Ombudsman partially upheld a grievance concerning a deceptive benefit statement. The complainant ought to have recognised that something was amiss with the statement. Around a month before, he had received a lower projection that assumed ongoing pension contributions; therefore, a later, higher figure calculated on the basis of no additional payments should plainly have signalled an error. Even so, the Ombudsman concluded that issuing inaccurate information and failing to rectify it promptly and in good time amounted to maladministration, and he awarded Mr S £500 to reflect the notable distress and inconvenience suffered. The determination underscores the need for complainants to act reasonably when confronted with a clear mistake in erroneous benefit cases. What were the facts? Mr S was a member of the Royal London Group Personal Pension Plan (the Scheme), which was...
Manolete Partners plc v White [2024] EWCA Civ 1418 What are the practical implications of this case? The Court of Appeal has overturned the first‑instance decision in Manolete Partners plc v White; Re Lloyds British Testing Ltd (in liquidation) [2023] EWHC 567 ( Ch). It provides a significant interpretation of section 91(2) of the Pensions Act 1995, confirming that the court cannot make orders that would obstruct an individual from receiving occupational pension benefits. The appellate court criticised the High Court for approving an order aimed at circumventing the statutory restriction. It also firmly disagreed that section 37 of the Senior Courts Act 1981 confers jurisdiction to force a member to draw down a pension, even where the scheme grants a right to do so. This ruling is materially important for insolvency and pensions practitioners. It reaffirms the...
Original news Mr N ( CAS-49110- X6N4)—16 August 2024 Summary The Pensions Ombudsman has found in favour of a complaint concerning an insurer’s refusal to allow flexibility around a guaranteed annuity rate. The complainant held two insurance policies, with only one benefiting from a guaranteed annuity rate. To access that guarantee, the insurer insisted he take all of his benefits with the same provider. The Ombudsman concluded that nothing in the policy wording permitted the insurer to curtail the member’s flexibility in this manner. This determination underscores that the contractual terms are pivotal in defining an insurer’s rights and obligations. What were the facts?......
Original news Mr E ( CAS-59038- H7W0)—9 August 2024 Summary The Deputy Pension Protection Fund Ombudsman has dismissed a complaint about the compensation level set by the Pension Protection Fund ( PPF). The Deputy PPF Ombudsman found no proof that the complainant’s benefits avoided merger with a scheme that entered a PPF assessment period, or that his pension was protected by an insurance policy. As a result, the complainant experienced a substantial reduction to his pension, because the PPF does not apply increases to pension earned before April 1997. The Deputy PPF Ombudsman’s decision serves as a reminder that the statutory level of PPF compensation can, in certain cases, lead to a significant reduction in a member’s benefits. What were the facts?......
The PLSA noted that uncertainty around forthcoming climate policies was identified by more than half of participants surveyed as a major obstacle to defining transition targets. Following the Labour Party’s landslide on 4 July 2024, political sentiment towards the transition to net-zero emissions has notably shifted......
TPR described its covenant guidance as the final piece of the jigsaw for its DB funding code. The DB funding code took effect on 12 November 2024. It provides a framework that trustees can apply to calculate and set their long-term funding strategies, in a manner that shifts them away from significant financial dependence on their sponsoring employer overall......
In this issue: Funding and investment Scheme governance Pension scams and liberation Daily and weekly news alerts Dates for your diary Trackers Funding and investment TPR publishes revised employer covenant guidance to align with new DB funding code of practice The Pensions Regulator ( TPR) has at last issued revised guidance on the employer covenant for trustees overseeing defined benefit ( DB) pension schemes, to align with its new DB funding code of practice, which took effect on 12 November 2024 under the Pensions Act 2004 ( Code of Practice) ( Defined Benefit Funding) Appointed Day Order 2024 ( SI 2024/1143). Described by TPR as ‘the last piece of the jigsaw to help schemes carry out valuations under the new DB funding code’, the update introduces the first regulatory definition of employer covenant, intended to deliver greater market...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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