Nugee J has ordered a preliminary reference to the Court of Justice of the EU in a dispute over a bankrupt’s claim to his personal pension scheme which has not been tax approved in the UK. Under UK law such schemes vest in the Trustees in Bankruptcy. Mr McNamara, an Irish national, who was declared bankrupt in the UK on his own petition, challenges the validity of UK law with EU free movement rights. Nugee J considered that the UK provisions did not restrict Mr McNamara’s rights of establishment but questions whether the UK provisions are in breach of the equal treatment provision in article 24 of the Citizen Rights Directive.
Deok Joo Rhee QC (and James Barker of Enterprise Chambers), instructed by Eversheds Sutherland, acts for the Trustees in Bankruptcy.
See here for the full judgment.