Keyword

pension scheme construction

2 decisions turning on pension scheme construction.

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…

James S Moffat v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax27 Apr 2006Added 6 Aug 2026

The appellant, James S Moffat, was a former employee of Fife Scottish Omnibuses Limited, a subsidiary of Scottish Bus Group Limited, and a member of the Scottish Transport Group Pension Fund. Following the enactment of the…

income-tax-enquiry relevant benefits income-tax closure-notice pension scheme construction