Keyword

employer contributions

2 decisions turning on employer contributions.

Northumbrian Water Limited v Northumbrian Water Pension Trustees Limited & Anor

Private ClientHigh Court (Business List)3 Aug 2026[2026] EWHC 1952 (Ch)

Northumbrian Water Limited (NWL) is the sponsoring employer of the Northumbrian Water Pension Scheme, which has been in significant deficit, funded at 81.5% as at the December 2022 valuation. Rules 4.9 and 4.10 of the WPS…

David Taylor v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)25 Mar 2011[2011] UKFTT 209 (TC)Added 6 Aug 2026

The appellant received a lump sum payment of £11,953.85 in early 2004 from his then employer, Barkland Limited, which had contracted to make contributions into his pension scheme but had failed to do so. As the company was going…

breach of contract employer contributions income-tax tax-appeals moneys worth