In LV v IV [2018] CSOH 80 the Court of Session considered the treatment of a Dutch pension, and performance share awards.

In relation to the latter Lord Brailsford determined that while the defender's interest in the scheme was at the relevant date contingent, it was known by the time the proceedings were instituted that the interest had ceased to be contingent. He also gave regard to the asset having been earned or accrued throughout a period when, save for the last three months, the parties were living together in the course of a marriage.

In relation to the pension, Dutch evidence was led to the effect that the pension would be divided in accordance with Dutch law and it was therefore left out of account in arriving at a determination of the net matrimonial property.

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