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...

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