Universities Superannuation Scheme
Looks at the background to strike action due in early December 2021 over changes to the universities' pension scheme - the USS
Documents to download
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Pension tax simplification (328 KB , PDF)
Covers development of "pension tax simplification" rules introduced by Finance Act 2004. Updated to include Pre-Budget 2008 announcement.
Documents to download
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Pension tax simplification (328 KB , PDF)
Related posts
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Autumn Budget 2021 and Finance (No.2) Bill 2021-22
The Chancellor Rishi Sunak presented the Autumn 2021 Budget on 27 October. The Finance (No.2) Bill 2021-22 was published on 4 November.
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National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.