Pensions

This note looks at developments in the pension arrangements for ministers and senior office holders

Looks the Coalition Government's legislation for a new type of workplace pension ('defined ambition' or shared risk) and to enable schemes to provide collective benefits. Implementation was put on hold by the current government which is legislating in the Pension Schemes Bill 2019/20 for an alternative framework for collective defined contribution schemes

The No-deal Brexit: A guide to Commons Library research is an annotated bibliography of sources published by the House of Commons Library on a potential no-deal Brexit. It will be updated regularly. Links to the papers included in the resource are available on this page, the downloadable version includes additional comment on some of the selected papers.

This note looks at the interaction between contracted-out pensions and the state pension

An overview of implications of Brexit for workplace and personal pensions

Looks at changes to the tax treatment of unused pension funds on death, introduced as part of the 'pension freedoms', with effect from 6 April 2015

This note looks at the way in which forming a civil partnership affects rights to state, occupational and personal pensions and at the relevant provisions in the Marriage (Same Sex Couples) Act 2013

Looks at overpayments to members of public service pensions due to incorrect calculation of Guaranteed Minimum Pensions (GMPs) in 2008 and again in 2018

Looks at the annual allowance and lifetime allowance - which limit the amount that can be saved tax-free in a pension - and the reductions in those allowance since 2010

On 5 June 2019 there will be a Westminster Hall debate regarding universal credit and debt. The debate will be led by Ruth George MP.

A Westminster Hall debate on the 'Financial and ethical risks of investments in fossil fuel companies by pension funds' has been scheduled for Wednesday 22 May 2019 from 2.30 pm. The debate has been initiated by Sir Edward Davey MP.

A look at how UK pensions compare with those in other countries. The note compares the UK state pension with similar systems in Europe and goes on to look more broadly at the structural differences in the sources of pensioner income across economically advanced countries.

Looks at the framework within with Local Government Pension Scheme funds are invested - including issues such as investment pooling and taking account of ESG issues in investment decisions