Not so long ago, the thought of moving to Israel in order to save tax would have been laughable, but that has all changed. Israel is now one of the most tax-efficient countries in the world. The way the tax rules work in the UK and how they interlink with the Israeli system makes aliyah from the UK particularly attractive.

After a long period during which it appeared that HM Revenue & Customs didn't quite know what to do next, the past few months have seen a flurry of activity on offshore bank accounts and tax evasion. First came news of a possible deal covering UK residents with Swiss bank accounts.

It's the familiar scenario. The early start... the hectic schedule... an urgent appointment or meeting, anxious about being there on time. The trip to the airport - is the car going to turn up?

If fear of the cost of health insurance has dissuaded you from taking the plunge, now might just be the time to dip a toe in the water.