Her daughter Wendy Simpson says: "My mother, with her UK pension frozen, feels the impact on a daily basis.

Today, it's around 1.145, a fall of nearly a quarter of the spending power of a UK pension in four years.

My UK pension won't go far if I retire in the UK.

We can help you avoid the complications of having a UK pension from abroad, and find one that fits your circumstances.

We therefore call on the Government to uphold fairness and uprate all overseas UK pensions.

This means it makes sense to get your UK pension paid gross and then pay income tax on it in Cyprus.

Like all unfunded defined benefit UK pensions, there is an enormous theoretical deficit which is made up by the tax payer every year.

Pensions Policy Institute - publishing independent non-political research into UK pensions policy.

Notable changes in the 2004 Act included changes to the taxation of UK pensions and provisions to reduce avoidance of inheritance tax.

One of the main changes introduced by the Act was a change in the taxation of UK pensions from 6 April 2006.