LSE

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Pension tax simplification

Pension tax simplification, often simply referred to as "pension simplification" and taking effect from A-day on 6 April 2006 was a policy announced in 2004 by the Labour government to rationalise the British tax system as applied to pension schemes. The aim was to reduce the complicated patchwork of legislation built-up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning. The government wanted to encourage retirement provision by simplifying the previous eight tax regimes into one single regime for all individual and occupational pensions.

Main changes

Broadly the new regime allows considerable freedom in the tax relievable contributions that may be made to pension schemes, and the assets in which they may be invested. It also however caps the size of tax favoured pension fund that may be accumulated by an individual. This 'lifetime allowance' was set at £1.6M for 2007–08. Funds accumulated in excess of the lifetime allowance are subject to a tax charge of 55%. Transitional protection provisions were made for individuals who had already accumulated pension funds in excess of this amount.

Eric Ries

Eric Ries (born 1978) is a Silicon Valley entrepreneur and author recognized for pioneering the lean startup movement, a new-business strategy which directs startup companies to allocate their resources as efficiently as possible. He is a blogger within the technology entrepreneur community.

Early life

In 2001, Ries graduated from Yale University with a B.S. in Computer Science. As a high schooler, Ries had published a book called Black Art of Java Game Programming. While at Yale, he began his entrepreneurial career as the co-founder of Catalyst Recruiting, an online forum for university students to network with potential employers. During this time, Ries was also on the advisory board for two startup incubators and a venture fund in New Haven, Connecticut. He took a leave of absence from his undergraduate studies to pursue his newly founded company, however, due to a lack of business experience and the burst of the dot-com bubble, Catalyst Recruiting folded shortly thereafter. Ries felt he was "lucky that the company failed soon enough that [he] could do it during a leave of absence," and returned to Yale to complete his undergraduate degree.

A Day in the Life

"A Day in the Life" is the final song on the Beatles' Sgt. Pepper's Lonely Hearts Club Band album. Credited to Lennon–McCartney, the song comprises distinct sections written independently by John Lennon and Paul McCartney, with orchestral additions. While Lennon's lyrics were inspired by contemporary newspaper articles, McCartney's were reminiscent of his youth. The decisions to link sections of the song with orchestral glissandos and to end the song with a sustained piano chord were made only after the rest of the song had been recorded.

The supposed drug reference in the line "I'd love to turn you on" resulted in the song initially being banned from broadcast by the BBC. Since its original album release, "A Day in the Life" has been released as a B-side, and also on various compilation albums. It has been covered by other artists, and since 2008, by McCartney in his live performances. It was ranked the 28th greatest song of all time by Rolling Stone magazine. On a different list, the magazine ranked it as the greatest Beatles song.

Video blog

A video blog or video log, usually shortened to vlog/ˈvlɒɡ/, is a form of blog for which the medium is video, and is a form of web television. Vlog entries often combine embedded video (or a video link) with supporting text, images, and other metadata. Entries can be recorded in one take or cut into multiple parts. The vlog category is popular on YouTube.

Video logs (vlogs) also often take advantage of web syndication to allow for the distribution of video over the Internet using either the RSS or Atom syndication formats, for automatic aggregation and playback on mobile devices and personal computers (See video podcast).

A video log created while riding a motorcycle is known as a motovlog (abbreviation of motorcycle video log).

History

On January 2, 2000, Adam Kontras posted a video alongside a blog entry aimed at informing his friends and family of his cross-country move to Los Angeles in pursuit of show business, marking the first post on what would later become the longest-running video blog in history. In November of that year, Adrian Miles posted a video of changing text on a still image, coining the term vog to refer to his video blog. In 2004, Steve Garfield launched his own video blog and declared that year "the year of the video blog".