June 2012

June 2012

  • General Anti-Abuse Rule (GAAR) consultation launched
  • FSA/FRC (Financial Reporting Council) joint consultation on revised projection assumptions
  • The merger of Income Tax and NICs
  • New code of conduct on “incentive exercises” for DB scheme members
  • Extra-statutory concessions
  • Further automatic enrolment clarification
  • IR35 : New tests proposed
  • Pension input period clarification
  • Qualifying policies consultation document
  • Income withdrawal rate for July 2012