Breaking Changes to Management Tools Features in SQL Server 2014
This topic describes breaking changes to management tools features. These changes might break applications, scripts, or functionalities that are based on earlier versions of SQL Server. You might encounter these issues when you upgrade. For more information, see Use Upgrade Advisor to Prepare for Upgrades.
You cannot use SQL Server 2012 Management Tools to create a utility control point on a SQL Server 2008 R2 instance of SQL Server
To create a utility control point on an instance of SQL Server 2008 R2, use SQL Server 2008 R2 Management Tools.
SMO has been reversioned in SQL Server 2012
Code developed with SMO from SQL Server 2008 R2 or earlier versions might not build against SQL Server 2012 without minor modifications. For more information, see Backward Compatibility in SMO.