Neil MacGillivray: A complex and expensive mess - the McCloud judgment

Tax adjustments

clock • 4 min read

Neil MacGillivray takes a dive into the McCloud judgment, which has presented challenges for advisers dealing with clients impacted by the court case

Back in 2015 the main public service pension schemes were notably reformed. However, in December 2018 the Court of Appeal found that transitional protection arrangements, which allowed certain members of the judicial and firefighters pension schemes to remain in their existing schemes when they were closed to other members, gave rise to unlawful discrimination. Then in July 2019 the government confirmed it accepted the Court's judgment had implications for the other public service schemes. So, on 19 July 2021, the government introduced a Bill to parliament to legislate for the removal of...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

Why a higher CGT rate may not mean most business owners pay it

Why a higher CGT rate may not mean most business owners pay it

While it is entirely possible that CGT rates could rise sharply in the Budget, Chris XX remains sceptical that the majority of genuine business owners will ultimately pay tax at the full headline rate...

Chris Riley
clock 14 October 2026 • 4 min read
Budget Media Watch: Chancellor will not hike CGT to match income tax

Budget Media Watch: Chancellor will not hike CGT to match income tax

Smaller rise possible

Alex Sebastian
clock 14 October 2026 • 2 min read
Quilter boosts bereavement team by 50% ahead of pension IHT changes

Quilter boosts bereavement team by 50% ahead of pension IHT changes

An opportunity to ‘prove the value of financial advice’

Sophia Panayi
clock 13 October 2026 • 2 min read