United Kingdom bankruptcy estateoverseas schemesfreedom of establishment

Wilson & Anor v McNamara & Ors

Wilson v McNamara [2022] EWHC 243 (Ch)

JurisdictionUnited Kingdom

CourtHigh Court (Chancery Division)

Year2022

StatusPersuasive authority

Key Principle

Article 49 TFEU (freedom of establishment) precludes a national rule that makes the full and automatic exclusion of pension rights from a bankruptcy estate dependent on the scheme being tax-approved in that Member State, where an EU citizen exercising free-movement rights has accrued pension rights under a scheme established and tax-approved in his home Member State.

Area of Law

General

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