What is a Pension and Why Does it Matter?
[2026] 2 FRJ 128. In the absence of a definition accepted by all in the family law sphere, do we fall into error in a strict categorisation of this complex asset category?
Jonathan Galbraith (Mathieson Consulting Limited)
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The Challenges of Dealing with Overseas Pensions on Divorce
Pension rights that have been accrued in overseas territories by divorcing parties present a number of challenges for practitioners where proceedings take place within this jurisdiction. This article explores some of the pitfalls that might arise and the issues that practitioners need to consider.
In the first instance, our recommendation
Galbraith Tables v2: Why they Have Changed
Some two years have now passed since the First Edition of the Galbraith Tables were published. Much has happened within this intervening period. We, the authors, felt the need to produce a revised edition. This article discusses what has changed and why it has proved necessary for the new version
The Galbraith Tables: a New Chapter for Pension Offsetting on Divorce?
Purpose of this article
This article discusses how the thinking on the remedy of offsetting of pension rights has emerged over time, and introduces the ‘Galbraith Tables’, being the authors’ attempt to produce transparent and accessible published tables that are suitable for the valuation of pension rights for such offsetting
Jonathan Galbraith
Jonathan is a pensions actuary with 18 years of experience in the UK pensions industry. He qualified in 2009 and serves as a Principal at Mathieson Consulting Limited, the leading provider of actuarial expert witness services in England & Wales, specialising in pensions settlements arising on divorce. His earlier career