Pensions: The unintended consequences

Pensions never cease to interest me, as the complex mass of legislation that has developed over the years always seems to lead to a few unintended consequences around the edges. There is also nearly always a link to at least one of the major political questions of the day. I must also admit that some of the questions and scenarios that can arise leave me pondering a technical answer. In this article, I want to look at a couple of issues that have made me think over the last few months. I have written a number of times about the case of Raithatha v Williamson. The verdict seems to mean...