Court : UK Supreme Court
..... contributions that the member makes, and those that the employer makes in respect of that particular member (for instance the member may pay 4% of his or her current pensionable salary, with the employer matching that with an equal contribution). these contributions, and the investment return on them, are the measure of the member's benefits, and for that ..... to secure his benefits: schedule 2 rule 8.1. in practice however it appears that the member's vip interest was converted into pension using tables of factors periodically supplied by the scheme actuaries and (as allowed for by article 8.1.5) paid direct from the scheme; this is what is referred to as 'internal annuitisation' and ( ..... purchase benefits. the kpmg case: court of appeal 52. all three issues were raised on the appeal, and on the issue of the reduction of pensions in course of payment the appeal was allowed. very clear words would have been needed to authorise such a step, and the clause 8.5 power did not go that far. the appeal .....
Tag this Judgment!Court : UK Supreme Court
..... workers" for the purposes of the 2000 regulations. objective justification 43. the part-time workers' directive, like the fixed-term work directive, is unusual in allowing the justification of direct discrimination against part-time workers. clause 4.1 of the framework agreement (quoted at para 14 above) prohibits treating part-time workers less ..... to recorders. the question is whether there is an objective justification for treating recorders, all of whom are non-salaried, differently from full-time or salaried judges for the purposes of access to the retirement pension scheme. 11. the matter came before this court for a further oral hearing on 4 july 2012, when ..... persons from the protection offered by directive 97/81, as amended by directive 98/23, and that agreement. an exclusion from that protection may be allowed only if the relationship between judges and the ministry of justice is, by its nature, substantially different from that between employers and their employees falling, .....
Tag this Judgment!Court : UK Supreme Court
..... fund such as it would be at his retirement date that calculation would not be a simple exercise the valuer would have to allow for both the contingency of the earner's pre-deceasing the specified retirement date and the uncertainty of the trustees' performance in ..... the court of appeal by a majority (arden lj and ryder j) allowed the appeal and restored the decision of hmrc 6. before this court mr bramwell presented fml's appeal on a much narrower front ..... and chancery chamber) (floyd j and judge avery jones) heard the appeal at first instance it delivered a judgment on 21 february 2011 allowing the appeal hmrc appealed to the court of appeal (arden lj, rimer lj and ryder j) by a judgment dated 30 may 2012 ..... on the issue of principle no argument was advanced as to whether a payment into a pension or bonus fund might properly be analysed as a payment out of the earner's salary as in smyth v stretton (1904) 5 tc 36 mr jones stated that hmrc might .....
Tag this Judgment!Court : UK Supreme Court
..... the basque health service who were initially classified as "temporary regulated staff" but were then regraded as permanent staff. they were refused length-of-service allowances in respect of their service in the temporary grade and made complaints under council directive 99/70/ec of 28 june 1999 concerning the framework agreement on ..... under subsection (3) above in the terms of his appointment. (7) there shall be paid to recorders out of money provided by parliament such remuneration and allowances as the lord chancellor may, with the approval of the minister for the civil service, determine." the section has been amended from time to time. the most ..... regulations has some appearance of being a deliberate ad hoc exclusion of a particular category while their full-time or salaried part-time colleagues, doing the same or similar work, will be entitled to judicial pensions on retirement. the supreme court has therefore concluded that it is necessary to refer the following questions to the court .....
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