The slowing of mortality improvements in the UK in recent years has been widely discussed. In this Spotlight we compare recent mortality in the UK to a large number of European countries.
Since the Lifetime Allowance (LTA) reduced again to £1 million at 6 April 2016, there has been an increase in the use of excepted group life policies (EGLPs) for employees who already have a high level of benefit in a registered pension scheme.
Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).
We consider the outlook for equities over the long term and the short term, before considering the options available to investors concerned that equities may be due a fall.
The latest Individual Savings Account (ISA), the Lifetime ISA (LISA), launched on 6 April 2017 and is designed to help individuals buy their first home or save for retirement.