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David Salter, Partner, Addleshaw Goddard, Chairman, Resolutions Property, Tax and Pensions Committee. Pension attachment (earmarking) has been with us since 1 July 1996 and pension sharing since 1 December 2000. After 5 years practical experience of pension sharing, detailed changes are to be made by the Family Proceedings (Amendment) (No 5) Rules 2005 (SI 2005/2922) (the new Rules) to pension procedures in ancillary relief applications where the petition was issued on or after 5 December 2005 (r 123(1) of the new Rules). The essence of the new procedure is one of simplification and standardisation. The article looks at how the new procedure will change methods of working. At Appendix 1 to the article there is a Pension Sharing Procedural Chart. See December  Fam Law 977 for the full article.
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