When a marriage breaks down, the pension fund is often one of the most important assets in dispute. This book provides a practical guide to 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. Practical and up-to-date, the third edition includes: a summary of the main private and public pension schemes that practitioners will come across, explaining how they provide benefits for members -an introduction to the new unified tax regime for pension schemes brought in by the Finance Act 2004 that will apply with effect from April 2006 to all schemes -practical problems that arise on implementing pension sharing orders against the various different types of pension scheme -helpful analysis of the latest cases, giving the reader an accurate view of current judicial thinking -introduction to the provisions for pension sharing including registered same sex couples as contemplated in the Civil Partnerships Bill. -a new chapter on pensions and insolvency.
Written by a recognised expert in this area, it will be essential reading for family lawyers, actuaries and independent financial advisers looking for practical guidance to this complex area of law.
Rezensionen / Stimmen
'To say that this book provides a comprehensive overview of the topic of pensions in the context of matrimonial breakdown would be something of an understatement. It provides much more than that, written as it is by experienced practitioners in the field. I know that it is a work to which I shall frequently turn for guidance and inspiration in the future when trying to understand particular pension arrangements and when trying to devise the most appropriate solution in cases where pension funds are a feature.' From the Foreword by James Turner QC 'It is a book that I will have very close to my desk, and will be relying on heavily in the months to come.' www.familylawweek, July 2005 'I do not hesitate to recommend you to buy and read it.' Solicitors Journal, July 2005 'In our view it is essential reading for family lawyers looking for practical guidance in this complex area of law.' The Practical Lawyer, March 2006
Auflage
Sprache
Verlagsort
Zielgruppe
Editions-Typ
ISBN-13
978-1-85328-951-4 (9781853289514)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
David Davidson is head of family law at Charles Russell. He is co-author of the SFLA's Consent Order Precedents (1999) and a contributor to Financial Provision in Family Matters (1999). A founder member of the International Academy of Matrimonial Lawyers, he has given evidence to Parliament on the Welfare Reform and Pensions Bill, and is a member of the SFLA's Procedure and Pensions Committee.
Foreword by James Turner QC; Introduction; 1. Court Orders for financial relief; 2. The development of the Courts' response to pension assets; 3. Pension Sharing Orders; 4. Pension Attachment Orders; 5. The interaction of Pension Sharing and Pension Attachment Orders; 6. Variation of Settlement Orders and pension schemes; 7. Current pension tax regimes; 8. Income withdrawal/draw down; 9. Public service pension schemes; 10. The new simplified regime for taxation of pensions; 11. Implementation; 12. Digest of cases; 13. Civil Partnership Bill; 14. Personal insolvency; Appendix: A. Matrimonial Causes Act 1973 sections 5, 10, 21 to 31A inclusive, 37; B. Matrimonial and Family Proceedings Act 1984 sections 12-24 inclusive, 27; C. Welfare Reform and Pensions Act 1999 sections 19, 21, 23-51 inclusive and schedules 5 and 6; D. Undertaking by Party with Pension Rights not to draw benefits under a Pension Scheme in such a way as to frustrate a Pension Sharing Order; E. Glossary
