Non-qualifiers
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
25 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
24 Oct 2007

News-taxcase-CRC v Tallington Lakes Ltd
Powerful wife A Scottish case concerned whether or not the widow had an interest in possession in settled property. The husband…
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 examined by JOHN WOOLLEY. FINANCE ACT 2004 set out the pre-owned…
19 May 2005