UK Life Policy Taxation

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

23 July 2025

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client’s portfolio in planning for retirement

22 July 2025

Comparison of bonds and units trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

18 July 2025

Latest developments in investment bond taxation
Two Bulletins Published on 10th July deliver the detail of these important developments

15 July 2025

Investment bonds: calculating the tax on a chargeable event gain
The full six-step HMRC method to ensure that the correct tax liability (and top-slicing relief) is calculated. Here, we set out the process and include a suggested pro forma for 2024/25 and 2025/26

10 July 2025

UK life policies - chargeable events
Chargeable events for life policies

10 July 2025

Bond tax - confirmation of the earliest date at which the change to top slicing rules can be applied from
A recent case in which the judges concluded that the date on which HMRC’s flawed top-slicing relief calculations ceased to fall within the meaning of practice generally prevailing was 28 September 2017

03 July 2025

What is Term Assurance?
Helen O'Hagan and Nick O'Kane take a look at what is Term Assurance, how you set them up, what access is available and how is it taxed

03 July 2025

What is Whole of Life Plans?
What is a Whole of Life Plan? How do you set it up? What access is available and how it is taxed

25 March 2025

Company owned policies
The tax treatment of company owned policies

25 March 2025

Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)