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www.familylawweek.co.uk/site.aspx?i=ed67593

"H v H [2009] EWHC, Baron J, 26 November 2009
I mention this case briefly as authority that a pension share must be expressed in a court order as a firm percentage rather than a calculation which will produce a percentage on the pension sharing annex.

Baron J considered that the wife should receive such percentage as was equivalent to £900,000 from the husband's pension, and asked counsel to draft on this basis. The husband then withdrew the requisite sum from his pension fund and placed it in cash pending transfer to the wife. A delay of some months ensued whilst the drafting was finalised. During that time, the husband's pension fund increased in value by a further £100,000. The wife argued that she should share in the increased value of the pension fund, since the delay in drafting had delayed implementation and prevented her from investing in her own funds. The Judge agreed. Whilst a court can calculate a percentage pension share by taking the appropriate capital sum and translating that into a percentage, the result must only be specified in percentage terms just as it must be in the documentation prepared to enable implementation."