April 2013
- HMRC savings and investment manual revised
- The transfer of small pension pots
- HMRC increases income tax yield from high earners
- VAT and consultancy charges
- The payment of voluntary NI contributions
- Significant variations to ‘protected’ policies
- Annuity update
- Tax scheme investors secure ruling against adviser
- HMRC issues new GAAR guidance notes
- Consultation begins on the inheritance and trustees’ powers bill
- Income withdrawal rate for May 2013
