Pension sharing following marriage or civil partnership breakdown can prove complex to calculate. This practical guide explains the powers the courts have in relation to pension funds and the way they can exercise those powers when granting financial relief following a decree of judicial separation, divorce or nullity of marriage or civil partnership. This second edition has been fully updated and expanded to take account of significant changes to the rules and tax provisions regarding pensions made by the Finance Act 2007 and by the Pensions Act 2007. These include: an additional section relating to the Pensions Protection Fund; amended chapters relating to unsecured and alternatively secured pensions (ASPs); and changes in important public sector pension schemes. This book will prove indispensable for all family lawyers and pensions practitioners.
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978-1-85328-669-8 (9781853286698)
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David Davidson is a consultant with Charles Russell's family law department. He is an expert in pensions and divorce but advises on all aspects of family work, particularly cases with an international aspect and/or substantial financial assets. David is a founder member of the International Academy of Matrimonial Lawyers and a member of Resolution's Property, Tax and Pensions Committee.
1. Court orders for financial relief; 2. Development of the courts' response to pension assets; 3. Pension sharing orders; 4. Pension attachment orders; 5. Interaction of pension sharing and pension attachment orders; 6. Variation of settlement orders and pension schemes; 7. Historic development of pension schemes; 8. Unsecured pensions (previously known as income withdrawal or drawdown); 9. Public service pension schemes; 10. New regime for taxation of pensions; 11. Implementation of pension sharing orders; 12. Digest of pensions cases; 13. Civil Partnership Act 2004; 14. Personal insolvency; Appendices.
