
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