Sea Containers Ltd and the Trustees v The Pensions Regulator: PRT 2007/0001,0002,0003,0004

Upper Tribunal Tax & Chancery decision of Judge Oliver QC on 5 February 2008.

Read the full decision in Sea Containers Ltd and the Trustees v The Pensions Regulator: PRT 2007/0001,0002,0003,0004.

DISCLOSURE – Secondary disclosure by the Regulator – Financial support direction – Allegation of inconsistent practice by Regulator – Whether documents relating to clearances sought by other companies would assist applicant’s case as disclosed in its reply – No – Whether such documents constituted restricted information – Yes – Whether Regulator can assert privilege in respect of communications with pension fund trustees – Yes – Pensions Act 2004 s.82 – PRT Rules 2005.690 r 7(1) – Application dismissed.

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