BAFUNCS Newsletter No. 75 March 2019
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Number 75 March 2019 Preview of 2020 News from In this Issue: Annual Reunion the regions UK taxation Former UN staff Health in update honoured later years BAFUNCS Corrigendum c/o International Maritime Organization 4 Albert Embankment London SE1 7SR, UK In Newsletter No.74 of September 2018, an appreciation of Joy Mitra, Officers of the Association the former Membership Secretary who died last year, was published. President Sir Kieran Prendergast, KCVO, CMG Inadvertently the picture included was not of Joy but of Ziaul Islam, another Vice-Presidents longstanding contributor to the work of the BAFUNCS Executive Committee. David Axford (WMO) Sheila Cooper (WHO) We apologize for this mistake, and have done so in person to Ziaul who, we Bryan Suitters (WHO) are happy to report, is in sprightly form. Honorary Vice-Presidents Michael Kaser (UN) Erik Jensen (UN) Sir Richard Jolly (UN) Edward Mortimer, CMG (UN) The BAFUNCS website takes off! Executive Committee Chair The BAFUNCS website now has more than 300 registered users and the Robert England (UNDP) Vice-Chair number continues to grow. Not only does it have an active members’ area Sheila Macrae (UNFPA) with access to up-to-date information about BAFUNCS activities, but it also Secretary Annie Kean (WMO) issues periodic website bulletins intended to highlight the latest news. If Treasurer you have not already registered for it and wish to do so, you can either: Michael Davies (IBRD/UN/FAO/UNDP) Elected Members • Register yourself at https://bafuncs.org/?p=1382 or Anne Gunning (UNICEF/UNHCR/UNEP/UN) Carolyn Murphy (WHO) • Request assistance at [email protected] Clyde Reynolds (FAO/WMO) John Stares (UNFCCC) Enid Steward-Goffman (UN/WHO) Richard Sydenham (UN) Co-opted Members General Data Protection Michael Askwith (UNDP) Marilyn Carr (UNIFEM/UNDP) Colin Davis (UNICEF) Regulation (GDPR) Mary Roll-Vallanjon (WHO) Coby Sikkens (WHO) I refer to the form relating to the General Data Protection Regulation How to contact BAFUNCS (GDPR) which was circulated last year to all members, and which is being Administration redistributed with this issue of the Newsletter. The GDPR is basically an Annie Kean, Hayward House, agreement to share limited personal information within the BAFUNCS 18 Pelham Walk, Esher, Surrey, KT10 8QD [email protected] membership (such as name, address, telephone number and e-mail) in Membership the context of the Membership List and/or the members’ only area of the (other than subscriptions) website. It will never be shared with anyone outside the Association. Membership Secretary, Anne Gunning, 23 Schaw House, 69 Schaw Drive, Bearsden, Those of you who have already completed this form or have otherwise East Dunbartonshire, G61 3AT [email protected] indicated your agreement with GDPR (such as via the Application Form or Membership (subscriptions) website registration) can ignore this message. But for those who have not Subscriptions Secretary, John Stares, yet done so, and if you agree to its contents, it would be greatly appreciated 7 Cheney Hill, Heacham, King’s Lynn, PE31 7BL [email protected] if you would complete and return the GDPR form enclosed, as indicated, at Pensions your earliest convenience. Carolyn Murphy, 18 Orchard Road, Upper Poppleton, York, N. Yorkshire, YO26 6HF With many thanks [email protected] Anne Gunning Welfare and member support Membership Secretary, BAFUNCS Nicky Rodgers, 6 Rushden Close, Fulbourn, Cambridge, CB21 5AF [email protected] Newsletter Mary Roll-Vallanjon, 2B Harries Avenue, Contact the Editor Llanelli, SA15 3LE [email protected] The deadline for contributions to the September issue is 31 July 2019. Website If you wish to try out an idea before writing, the Editor can be contact- Robert England ed: by phone at 01554 753217; by letter at 2B Harries Avenue, Llanelli, [email protected] SA15 3LE; or, preferably, by e-mail ([email protected]) Cover Anne Hathaway’s cottage, Stratford-upon-Avon. easily accessed by clicking on the link on the contacts page of the Designed and printed in Wales BAFUNCS website. 2 | BAFUNCS Newsletter 75, March 2019 Note from the Editor Dear BAFUNCS Members, I should like to introduce myself as the newly appointed Editor of the BAFUNCS Newsletter. The photo should help you to identify me at future annual reunions, or for those who might already know me from former days, to recognize me. I joined WHO’s Regional Office for Europe in Copenhagen in 1978, and spent from 1982 to 1984 at the UNEP Office for the Mediterranean in Athens. In 1985 I moved to WHO headquarters in Geneva where I worked in a series of positions related to WHO’s scientific and statistical publications. From 2003, I worked as liaison officer for WHO/FAO. I retired from WHO in 2006. After first living in Luxembourg, the country of origin of my husband, we moved to Wales in 2014, at which point I joined BAFUNCS. BAFUNCS Newsletter Number 75 - March 2019 I hope this new-look Newsletter will meet with your approval. You will notice some innovations, including the feature Health in later years. Other issues related to ageing are being followed by Web: http://www.bafuncs.org e-mail: [email protected] Colin Davis, newly appointed as the BAFUNCS liaison with Age UK. He reports in this issue on their conference For later life held in September 2018. The Editor and the Executive Committee of the British I would encourage readers to provide me with feedback, most especially in these early days Association of Former United when I am still finding my feet in a new “job”. Contributions from readers, even very short ones, Nations Civil Servants accept no responsibility for the are always welcome (see contact information on p.2). opinions expressed in reports, articles and advertisements This being my first experience of working with the Executive Committee to produce the published in the Newsletter Newsletter, I would like to share with all Members my admiration for the complete commitment, or for the accuracy of permanent hard work and unfailing professionalism of all its officers. They deserve our thanks the information given. Furthermore, mention of any and appreciation for unfailingly going the extra mile. product, service, organization or company in the Newsletter On behalf of all readers, I should also like to thank the former Editor Clyde Reynolds, who has does not necessarily represent toiled on our behalf for many years. I can only hope I will be able to serve as ably as he has. an endorsement by the Association. Mary Roll-Vallanjon 18 4 Contents Report of the Taxation in the UK Executive Committee 5 Number 75 23 Regional activities March 2019 Financial report 10 14 28 Report on Age UK A steady trickle In memoriam 15 11 Former UN 30 Health in later years staff honoured Membership news 13 16 32 Book review Life on death row AR2020 Newsletter 75, March 2019 BAFUNCS | 3 As of 4 February 2018 It should be noted that where a lump-sum was Taxation in the UK initially taken, then part of the contributions made are considered to have been returned as part of the lump- After considerable to-ing and fro-ing with Her Majesty’s sum received. The fact that a lump-sum has been taken Revenue and Customs (HMRC), the latter has now does not affect the amount that is treated as exempt accepted that we can use the UK/USA double taxation from UK tax each year, but it does mean that there is a agreement to claim a reduction in the UK taxable amount smaller total amount which ranks for exemption and this based on the individual’s and in some cases the UN’s will mean that the amount is “used up” over a shorter contribution to the pension fund. HMRC has apparently period. notified its regional tax offices to this effect. The calculation itself needs to be done with some The UK Upper Tribunal case of Macklin vs. HMRC [2015] knowledge of the US system for the reasons stated above. established that the World Bank pension scheme should In essence, those with short service or early retirement be considered to be established in the USA for the qualify for less of a rebate than those with long service. purpose of the UK/USA double taxation agreement. The rebate that HMRC will allow is an annual amount Based on that case, HMRC now also accepts that the UN based on the US calculation. This amount, once agreed, pension scheme is established in the USA for this same can be deducted annually from the UN pension to purpose. It is this case that has changed the tax treatment ascertain the taxable amount in the UK. Unlike the prior of UN pensioners in the UK. The UK/USA treaty allows 10% allowance, any amount claimed does not continue the UK to tax the pension only to the same extent that indefinitely since, once it has been deemed that the the pension would be taxed under the US tax system. original contributions have been returned, then the Under the US tax system, the pension contributions whole pension reverts to being taxable. made by a UN employee can be claimed against tax. This In some cases, this rebate will exceed the 10% rebate requires that the UN retiree be able to show, definitively, eliminated in the 2017–2018 tax year, but in other cases the amount of his or her contributions that form part it may not be as much as 10%. If you wish to claim of his/her pension pot on retirement and the length of under the new proposal, you can request a backdated service during which these contributions were made.