Gareth Miles and Tom Jarvis highlight points to watch in practice.
UK/Israel Agreement: income from UK pension
ISA Bulletin 45 and guidance on reinstatement
Christine Yuill examines the new SEIS and changes to the EIS and VCT rules
Annette Morley on how non-doms can use investment relief
Proposed reform was announced at Budget 2012
Alec Ure reviews developments affecting qualifying recognised overseas pensions schemes
The Financial Services and Markets Act 2000 (Gibraltar) (Amendment) Order 2012 and The Undertakings for Collective Investment in Transferable Securities (Amendment) Regulations 2012
Low bonus rates were making SAYE schemes less attractive, the OTS said in March
HMRC has invited comment on three sets of draft regulations intended to implement changes set out in the January 2012 consultation on contractual schemes for collective investment.