In this Practice Note, Thomas Robinson of Wilberforce Chambers and Raquel Agnello QC of Erskine Chambers discuss the Lehmans/Nortel cases, more particularly the Supreme Court decision which clarified the status of Financial Support Directions (FSDs) issued under the Pensions Act 2004 (PA 2004) to companies in UK administration, provided important guidance on, among other things, the ranking of FSD liabilities in insolvency and dealt with the status of Contributions Notices issued under PA 2004, s 47.