The general rule is that pensions that have been accrued during a marriage, to include any period of pre-marital cohabitation, should be shared equally. However, that is only a guide and it may often be appropriate not to share the pensions equally.
In some cases, the parties may prefer not to share the pensions and instead, for one party to receive a greater share of the capital in lieu of a pension investment. For example, it may suit the family for one party to retain the family home and for the other party to retain their pension instead of receiving a share in the family home.
We can advise on what outcome may be more suitable, financially and otherwise. We cannot advise on tax issues and you will need to seek separate expert advice on such matters.