This tracker contains a list of pensions judgments handed down by the General Regulatory Chamber (GRC) of the First-tier Tribunal (FTT) and Upper Tribunal (UT) in 2025 that specifically relate to appeals against decisions of the Pensions Regulator for breach of automatic enrolment duties, organised by date. The entries can be navigated via the Table of Contents to the left of the page. December 2025 Case details Citations Outcome B2B Workforce Ltd v The Pensions Regulator 31 December 2025 [2025] UKFTT 1615 (GRC), Bailii Appeal struck out Terrific Taxis Ellesmere Port Limited v The Pensions Regulator 29 December 2025 [2025] UKFTT 1588 (GRC), Bailii TPR decision upheld Ashworks Ltd v The Pensions Regulator 29 December 2025 [2025] UKFTT 1586 (GRC), Bailii Appeal struck out Gas Smart Teeside Ltd v The Pensions Regulator 23 December 2025 [2025] UKFTT 1574 (GRC), Bailii TPR decision upheld Integrated Options UK Ltd v The Pensions Regulator  19 December 2025 [2025] UKFTT 1569 (GRC), Bailii Appeal struck out Fosters Fruit n Veg Ltd v The Pensions Regulator 18

This tracker contains a list of significant pension judgments handed down in 2025 organised by date. The entries can be navigated via the Table of Contents to the left of the page. Note that pensions judgments handed down by the General Regulatory Chamber (GRC) of the First-tier Tribunal (FTT) and Upper Tribunal (UT) in 2025 that specifically relate to appeals against decisions of the Pensions Regulator for breach of automatic enrolment duties are listed in a separate tracker — please see: Case tracker—2025 auto-enrolment pensions judgments. December 2025 Case details High-level summary Further information Places for People Pension Trustee v Places for People Group High Court (Chancery Division)[2025] EWHC 3371 (Ch), Bailii19 December 2025 The High Court approved a settlement agreement regarding the Places for People Group Retirement Benefit Scheme, addressing issues affecting pension benefits provided to members.The court granted three orders sought by the Claimant (the Scheme's Trustee): (1) rectification of various scheme documents to correct drafting errors that had unintended consequences; (2) a representation order under CPR 19.9 appointing representatives to act

ARCHIVED: This Practice Note has been archived and is not maintained. This case tracker displays the current status of, and most recent developments in, key cases relevant to corporate practitioners where the judgment was handed down, or is expected to be handed down, in 2025. It covers key cases before the High Court, Court of Appeal and the Supreme Court. It is not intended to be an exhaustive list of cases heard in 2025. For the purposes of this tracker, CA 2006 means the Companies Act 2006 and FSMA 2000 means the Financial Services and Markets Act 2000. December 2025 Case details and analysis Subject Summary Revenue and Customs Commissioners v Purity Ltd [2025] EWHC 3401 (Ch)High Court Restructuring and insolvency for corporate lawyers The Chancery Division granted a winding up petition brought by HM Revenue & Customs (HMRC) against Purity Limited. It was the first such petition presented under section 85 of the Finance Act 2022 (FA 2022), which permits HMRC to seek the winding up of a ‘relevant body’ (essentially a tax avoidance scheme

This tracker contains a list of pensions judgments handed down by the General Regulatory Chamber (GRC) of the First-tier Tribunal (FTT) and Upper Tribunal (UT) in 2026 that specifically relate to appeals against decisions of the Pensions Regulator for breach of automatic enrolment duties, organised by date. The entries can be navigated via the Table of Contents to the left of the page. September 2026 Case details Citations Outcome Balans Pilates Ltd v Pensions Regulator 1 September 2026 [2026] UKFTT 1238 (GRC), Bailii Appeal struck out August 2026 Case details Citations Outcome Adil’s Real Estate Ltd v The Pensions Regulator 24 August 2026 [2026] UKFTT 1200 (GRC), Bailii Appeal dismissed Parg Ltd v Pensions Regulator 19 August 2026 [2026] UKFTT 1161 (GRC), Bailii Appeal struck out Han v The Pensions Regulator 10 August 2026 [2026] UKFTT 1132 (GRC), Bailii Appeal dismissed Aberdeen t/a Morris Roots Natural Hair v The Pensions Regulator 6 August 2026 [2026] UKFTT 1131 (GRC), Bailii Appeal dismissed IMI Frank’s Carwash Ltd v The

This tracker contains a list of significant pension judgments handed down in 2026 organised by date. The entries can be navigated via the Table of Contents to the left of the page. Note that pensions judgments handed down by the General Regulatory Chamber (GRC) of the First-tier Tribunal (FTT) and Upper Tribunal (UT) in 2026 that specifically relate to appeals against decisions of the Pensions Regulator for breach of automatic enrolment duties are listed in a separate tracker — please see: Case tracker—2026 auto-enrolment pensions judgments. September 2026 Case details High-level summary Further information R v Greenaway and others Southwark Crown CourtCase number: T20237131 In R v Greenaway and others, Matthew Pickard, Stephen Greenaway and Paul Laver, former directors of Ethical Forestry Ltd (the defendants), were sentenced to a combined 15 years and nine months’ imprisonment for their roles in a £70 million pension fraud. The SFO said that the defendants defrauded more than 3,000 investors by persuading them, via cold calling, to withdraw money from their pension scheme and invest it into a Costa Rica

This case tracker displays the current status of, and most recent developments in, key cases relevant to corporate practitioners where the judgment was handed down, or is expected to be handed down, in 2026. It covers key cases before the High Court, Court of Appeal and the Supreme Court. It is not intended to be an exhaustive list of cases heard in 2026. For the purposes of this tracker, CA 2006 means the Companies Act 2006 and FSMA 2000 means the Financial Services and Markets Act 2000. July 2026 Case details and analysis Subject Summary De Menezes v Alves [2026] EWHC 1906 (Ch)High Court Directors and company secretaries The High Court granted permission for a derivative claim to continue against a director for alleged breaches of his statutory duties under CA 2006, ss 172 and 175 arising from the operation of a competing business, but refused permission for claims under sections 173 and 176 and against the second defendant company for knowing receipt. The High Court held that the claimant had established a prima facie case that the

This Employment case tracker is produced in collaboration with Gowling WLG. This Practice Note tracks new and upcoming cases in employment law. It displays the current status and most recent developments in relation to cases of interest to employment lawyers that are going through the courts and tribunals. The cases are grouped by topic. For a selection of significant employment judgments handed down since 2017, see: Archived—2026 Case tracker—Employment, Archived—2025 Case tracker—Employment, Archived—2024 Case tracker—Employment, Archived—2023 Case tracker—Employment, Archived—2022 Case tracker—Employment, Archived—2021 Case tracker—Employment, Archived—2020 Case tracker—Employment, Archived—2019 Case tracker—Employment, Archived—2018 Case tracker—Employment and Archived—2017 Case tracker—Employment. For comprehensive coverage of cases relating to employment taxes (including those dealing with IR35) see Tax—case tracker. For a summary of selected employment tribunal cases relating to coronavirus (COVID-19) matters, see Practice Note: Coronavirus (COVID-19) employment cases (to June 2025) [Archived]. This Employment case tracker may contain references to case law of the Court of Justice of the European Union (CJEU). For guidance on whether judgments of the CJEU are binding on UK courts and tribunals, see Practice Note:

The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page). Death benefits and trustee discretion Kordylas and another v Pensions Ombudsman Next Hearing: Chancery AppealCase number: CH-2024-000019Representation: • The Appellants, Ewa Kordylas and Wlodzimierz Kordylas respectively, are currently listed as litigants in person • The Respondent, Trustees of Royal Mail Defined Contribution Plan is represented by Hogan Lovells International Issue: On 26 January 2024 the Appellants filed an application for appeal in the Chancery Division against a decision of the Pensions Ombudsman.In the determination of Mrs S (CAS-45582-S0J0) of 12 October 2023, Mrs S had complained to the Pensions Ombudsman that the Trustees of the Royal Mail Defined Contribution Plan had wrongly exercised their discretion to pay part of a lump sum death benefit to the girlfriend of the deceased member rather than to family members. The Pensions Ombudsman rejected the complaint, holding that the Trustees had followed the correct process and properly applied the rules.For more information, see No grounds to interfere

ARCHIVED: This case tracker has been archived and is not maintained. It contains a selection of significant pensions judgments handed down in 2013–2014. Grenville Holden Hampshire v Board of the Pension Protection Fund Case Name and Reference Number Decision Representation Court and Judgment Date Citation Grenville Holden Hampshire v Board of the Pension Protection Fund A3/2015/0237 Grenville Holden Hampshire appealed against a determination of the Pension Protection Fund (PPF) Ombudsman in the High Court arguing that:• the government was in breach of the EU Archived Insolvency Directive (Archived Directive 80/987/EEC, superseded by Archived Directive 2008/94/EC but in materially identical terms), which imposed a requirement on member states to ensure that scheme members should receive at least 50% of their benefits where there is an insolvent employer, and• furthermore, that the Directive had direct effect on UK legislation requiring UK law to be read as including this requirementArticle 8 of the EU Archived Insolvency Directive requires Member States to 'ensure that the necessary measures are taken', to protect the interests of employees and ex-employees in relation

ARCHIVED: This case tracker has been archived and is not maintained. It contains a list of significant pensions judgments handed down in 2015. Alexander and others as Trustees of the Scottish Solicitors Staff Pension Fund v Pattison and Sim Case Name and Reference Number Decision Representation Court and Judgment Date Citation Alexander and others as Trustees of the Scottish Solicitors Staff Pension fund v Pattison and Sim CA63/13 The case concerned a pension scheme that provides pensions for employees of solicitors' firms and their dependants in Scotland, and the dispute was over amendments to the scheme's trust deed and rules.Until 1991, under the scheme rules, the amendment formalities included a 'triple-lock' procedure, which required two-thirds majority approval at three sets of general meetings (one of all the employers and members, one of all the contributing members, and one of all the employers).The trustees made a claim of pension arrears (in the sum of £50,224) to recover contributions to the fund that were alleged to be due from the defenders in respect of a

ARCHIVED: This case tracker has been archived and is not maintained. It contains a list of significant pensions judgments handed down in 2016. This Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down on or before 31 December 2020 continue to be binding on UK courts and tribunals (even if the EU courts later depart from them) until the UK courts exercise their powers to diverge. For the most part, EU case law made after that date is not binding on the UK, although the UK courts and tribunals may continue to ‘have regard to’ EU judgments if relevant. For more detailed information on the treatment of EU case law, see Practice Note: Retained EU law and assimilated law. Engel v Ministry of Justice Case Name and Reference Number Decision Representation Court and Judgment Date Citation Engel v Ministry of Justice The Court of Appeal, Civil Division, dismissed the Applicant's renewed application for permission to appeal because it could not

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. The entries in this tracker provide a summary of the judgments from the Court of Justice of the European Union and national courts as well as the Opinions of Advocate Generals in relation to Regulation (EU) No 650/2012 (the EU Succession Regulation) which,