UK Life Policy Taxation/Taxation Of Life Policies/Life Policy Taxation

Below is a selection of our most recent updates on this subject.

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Cluster Policies

In the Budget, the Government took action to prevent perceived tax avoidance using a series of single premium bonds with artificial premium and benefit attributions. This change does not affect the benefits of a true (and commercial) segmentation structure within a Single Premium Bond
Thursday, March 29, 2012

The Legacy Commission Conundrum: The Importance Of Validating And Corroborating Wrapper Choice

Potential concern over the implication that wrapped products may be chosen pre 2013 to make legacy commission easier to sustain post 2013
Thursday, January 26, 2012

Importance Of Personal Tax Position In Recommending Product Wrappers

NHFA: FSA reaffirms the importance of assessing suitability in making product wrapper choices
Wednesday, December 21, 2011

The Importance Of Dividends

The importance of dividends fuels interest in equity income funds: Bonds as a tax wrapper
Tuesday, December 20, 2011

Part Surrenders : Danger!

Another case showing the tax detriment that can be caused by part surrenders.
Tuesday, November 01, 2011

Impact Of Inflation

Substantial tax freedom for UK life funds
Wednesday, October 19, 2011

Excess Partial Withdrawals

A recent case on large policy excesses leading to chargeable event gains
Monday, October 17, 2011

IHT Valuation

A reminder of the IHT valuation rules for life policies
Thursday, October 14, 2010

Bond Losses

The current scope for deficiency relief under a single premium bond
Monday, September 06, 2010

Bond Losses

The current scope for deficiency relief under a single premium bond
Thursday, September 02, 2010

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