Pensions: defined benefit superfunds
This briefing paper covers the development of defined benefit superfunds, their regulation, and policy debate.
Support for UK Veterans
This briefing paper details the support available to armed forces veterans in Great Britain and Northern Ireland.
British Steel Pension Scheme
Looks at the 'time to choose' exercise carried out when the British Steel Pension Scheme was restructured in 2017/18, and the following reviews and redress scheme
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Research Briefing
Reform of pension tax relief
This briefing outlines the current system of pension tax relief and covers the main areas of debate about future reform.
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Research Briefing
Direct taxes: rates and allowances 2022/23
This briefing sets out direct tax rates and principal tax allowances for the 2022/23 tax year, as confirmed in the Autumn 2021 Budget on 27 October 2021 and the Spring Statement on 23 March 2022. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
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Research Briefing
Universities Superannuation Scheme
This briefing looks at the changes made to the Universities Superannuation scheme and its valuations.
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Research Briefing
Compensation (London Capital & Finance plc and Fraud Compensation Fund) Act 2021
Briefing paper to support parliamentary consideration of what became the Compensation (London Capital & Finance plc and Fraud Compensation Fund) Act 2021.
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Research Briefing
Pensions: Automatic enrolment – current issues
The paper discusses pensions auto-enrolment, its introduction and roll-out, the impact it has had, and the potential for future reform.
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Debate Pack
Take-up of pensions guidance and advice
A Westminster Hall debate on the ‘Take-up of pensions guidance and advice’ has been scheduled for Tuesday 1 March 2022 from 9.30-11.00am. The debate has been initiated by Nigel Mills MP.
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Research Briefing
Local Government Pension Scheme investments
Looks at the framework within with Local Government Pension Scheme funds in England and Wales make investment decisions, how they can and should take into account environment, social and governance issues, including the risks and opportunities associated with climate change and investment in infrastructure
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Research Briefing
Public Service Pensions and Judicial Offices Bill: Progress of the Bill
The Public Service Pensions and Judicial Offices [HL] Bill has been through its House of Lords stages and had its second reading in the House of Commons on 5 January 2022. The Bill was considered by a Public Bill Committee over two sittings on 27 January 2022.
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Research Briefing
Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill 2021-22
Looks at a Private Member's Bill which would amend the legislation under which schemes are allowed to convert Guaranteed Minimum Pensions (GMPs) into ordinary scheme benefits which are subject to fewer restrictions. This is important to enabling schemes to meet their duties to equalise GMPs for men and women
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Research Briefing
Guaranteed Minimum Pension (GMP) increases
Between 1978 and 1997, contracted-out defined benefit pension schemes were required to provide a Guaranteed Minimum Pension (GMP). This briefing looks at the arrangements for index-linking GMP rights for people reaching State Pension age before and after 6 April 2016 and for members of public service pension schemes.
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Research Briefing
Collective Defined Contribution (CDC) Schemes
Looks at legislation in the Pension Schemes Bill to provide a framework for Collective Defined Contribution (CDC) pension schemes
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Research Briefing
Unemployment by Constituency, December 2016
This paper contains claimant count figures for parliamentary constituencies, as well as a summary of the latest labour market statistics for the UK as a whole.
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