James Mirza-Davies

Pensions tax The Autumn Budget 2024 introduced changes to pensions; from 2027 most inherited pension funds and pension death benefits will be liable for inheritance tax.

🎉Happy new year!🎉

Kick off 2025/26 with everything you need to know about pensions tax.

While this year’s changes are minimal, larger reforms are expected in 2027 to pensions and inheritance tax.

commonslibrary.parliament.uk/research-bri...

We in the House of Commons Library are recruiting a senior researcher in our Social and General Statistics team! Come work with us to develop new and improved ways to inform MPs and their staff about data.

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Idle thought after seeing BSW on 4.972%.

In the UK's system for reporting election results, it probably wouldn't be possible to establish the next day whether a party this close to the 5% threshold had actually cleared it or not.

a man in a military uniform with the words it 's that simple written below him ALT: a man in a military uniform with the words it 's that simple written below him

Annuity sales are soaring but what are they? Well; you know life assurance, where you pay a regular premium to an insurance company who pay out a lump sum when you die? An annuity is simply the opposite - you pay a lump sum to an insurance company and they pay you a regular income until you die.

One interesting stat which jumped out to me on private pensions: 95% of the 12.7 million people receiving a private pension in 2023/24 were receiving a DB pension or an annuity.

That's even though nearly half of new pensions are DC or a lump sum.

Pensions in the UK This briefing gives an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions

With the help of my colleagues we've published a new briefing giving an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions.

commonslibrary.parliament.uk/research-bri...

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.

In the lead up to the Budget next week, I've updated our paper on the options for pension tax reform commonslibrary.parliament.uk/research-bri...

What I learned about knowledge transfer with policymakers during my parliamentary fellowship Advice on how to share your research with the aim of maximising knowledge transfer among policymakers in parliament

A former colleague has written a very good article for anyone wanting to engage with policymakers in Parliament www.timeshighereducation.com/campus/what-...

#Pension podcasts: any to add?
- Beyond Curious w/ LCP: www.lcp.com/en/podcasts
- Pensions Expert: Informing scheme decisions: [search]
- V-FM: The Pensions Podcast: vfmpensions.podbean.com
- Scottish Widows Workplace Savings: rabcjambo.podbean.com
- Financial Services Unplugged: tomgh.podbean.com

The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025

You can read the government's consultation here www.gov.uk/government/c...

Pensions: Collective Defined Contribution (CDC) schemes Collective defined contribution (CDC) schemes are a new type of pension scheme in the UK. Sometimes also referred to as Collective Money Purchase Schemes, CDCs were introduced by the Pension Schemes A...

On Monday the Royal Mail opened the UK's first collective defined contribution pension scheme.

Yesterday the government began consulting on allowing multi-employer CDC schemes to be set up.

We've updated out CDC briefing with the latest developments commonslibrary.parliament.uk/research-bri...

Pensions tax This briefing gives an overview of pensions taxation in the UK.

There's been a lot of talk about pensions tax recently. Our new briefing summarises how pensions tax works today commonslibrary.parliament.uk/research-bri...

General election 2024 results Full results and analysis of the 4th July 2024 general election, where Labour won a majority in Parliament

Our final Commons Library general election briefing has been published, with 66 pages of new analysis contributed by colleagues.

This sits alongside the existing data downloads and summary visuals.

commonslibrary.parliament.uk/research-bri...