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Life Insurance
Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
26 May 2010
Change to bare trusts for minors
Concerns treatment of chargeable event gains arising on life insurance policies
19 Nov 2008
Gimme shelter
JOHN WOOLLEY provides an update on life policyholder taxation
9 Jul 2008
Where's it gone?
The Pre-Budget Report contained numerous tax-related measures. ALLISON PLAGER and RICHARD CURTIS continue their review
25 Oct 2007
News-taxcase-CRC v Tallington Lakes Ltd
Powerful wife A Scottish case concerned whether or not the widow…
20 Aug 2007
News - Revenue
Appeal sought - Arctic Systems; insurance legislation
16 Jan 2006
Still Uncertain
Still Uncertain The tax treatment of life policies in trust is…
19 May 2005
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