Pension sharing following marriage or civil partnership breakdown can prove complex to calculate. This practical guide explains the powers the courts have in relation to pension funds and the way they can exercise those powers when granting financial relief following a decree of judicial separation, divorce or nullity of marriage or civil partnership. This second edition has been fully updated and expanded to take account of significant changes to the rules and tax provisions regarding pensions made by the Finance Act 2007 and by the Pensions Act 2007. These include: an additional section relating to the Pensions Protection Fund; amended chapters relating to unsecured and alternatively secured pensions (ASPs); and changes in important public sector pension schemes. This book will prove indispensable for all family lawyers and pensions practitioners.
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