Developments in Employee Benefits law and practice

13 August 2018

HoC Briefing Paper on Brexit and Pensions

A House of Commons library briefing has been published, which considers the potential impact of Brexit on private personal and occupational pensions. Potential areas of impact covered are:

  • Financial services across borders
  • Cross-border occupational pension schemes
  • Payment issues

Changing trends in mortality: an international comparison: 2000 to 2016

The Office for National Statistics has published analysis of period life expectancies and age-standardised mortality rates in selected countries globally from 2000 to 2016.

The research reveals that improvements in life expectancy have slowed at a faster pace in the UK than in any large developed economy barring the US. Whilst slowdown in life expectancy improvements between 2011 and 2016 is also evident in a number of countries across Europe, North America and Australia, it is the UK which has experienced one of the largest slowdowns in life expectancy at birth and at age 65 years for males and females.

Figure 3: Average annual increase in period life expectancy at birth, selected countries, males

Changing trends in mortality: an international comparison: 2000 to 2016

Source: Office for National Statistics analysis of Human Mortality Database data

New HMRC Annual Allowance and Carry Forward Guidance

New guidance from HMRC on the Annual Allowance for pension savings and carry forward of unused pension tax reliefs covers –

— When you cannot carry forward unused annual allowance
— Check if you have unused annual allowance
— Carry forward your unused annual allowance
— If you do not have unused annual allowance

The guidance takes into account the standard, tapered and money purchase annual allowances.


John W. Wilson LLB(Hons) FPMI ACII, Head of Research| Email:

Stephen Williams, Senior Research Consultant | Email: