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Offsetting pensions
The law is complicated and there is not very much guidance from previous cases.
However in the case of W v H (divorce financial remedies) [2020] EWFC B10 the judge set out the approach in relation to the distribution of pension assets.
The judge referred to the long standing position regarding offsetting which is set out in the case of Martin-Dye v Martin-Dye [2006] 2 FLR 901. In the Martin-Dye case the Court of Appeal held that pensions should be dealt with separately from other capital assets and this view has been retained in the PAG Report.
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