Pension – Pension scheme. The case concerned the tax liabilities on pensions, where the appellant police officers had retired before the normal minimum pension age of 55. The appellants appealed against a decision of the Pensions Ombudsman dismissing their complaints that they had not been made aware that retiring when they had done would make them liable to additional tax. The Chancery Division held that the appeal of two appellants against the Avon and Somerset police authority would be allowed. The case of three appellants against the Essex police authority would be remitted to the Pensions Ombudsman. However, the relevant chief constables were not liable to the appellants for the adverse tax consequences of what had occurred.