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From 6 April 2009, the new “upper accrual point” (UAP) replaces the “upper earnings limit” (UEL) for the purpose of limiting the amount of earnings on which a contracted-out rebate or minimum contribution is payable and which are taken into account in calculating accrual entitlements for the state second pension.
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Posted February 16th, 2009 | No Comments »
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Posted February 16th, 2009 | No Comments »
In an interim decision given by the Special Commissioner on 23 October 2008 in the case Mason v HMRC, the Special Commissioner ruled that he was unable, pending further information, to uphold Mr. Mason’s appeal on statutory grounds but expressed the view that Mr. Mason has a “real, and very unfortunate, grievance” against the Secretary of State for Work and Pensions and HMRC.
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Posted November 17th, 2008 | No Comments »
The National Insurance Contributions Act 2008 also completed all of its stages before Parliament went into recess on 23 July. Some of the measures involving the upper earnings limit and the new upper accrual point have changed somewhat since the original Bill was introduced. The following notes summarise the changes.
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Posted August 4th, 2008 | No Comments »
