Garvin Trustees Ltd v Pensions Regulator; Desmond and another v Pensions Regulator

Pension – Pension scheme. In the course of references made to the Upper Tribunal (Tax and Chancery Chamber) (the tribunal) concerning contribution notices issued against two controlling shareholders in a company in liquidation which had operated an occupational pension scheme, the tribunal ruled on two applications made by: (i) one of the controlling shareholders (DG); and (ii) the trustee of that scheme, relating to the question as to whether certain documents held by DG could not be disclosed in the proceedings relating to those references on the grounds that legal professional privilege attached to them.