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09 June 2005 / Ralph Davis , Doug Ramage
Issue: 4011 / Categories: Forum & Feedback

Correspondence from readers on topical issues.

Still more uncertain?

I refer to the article by John Woolley entitled ' Still Uncertain ' ( Taxation 19 May 2005, page 190).

I have queried the subject of pre-18 March 1986 regular premium policies with the Inland Revenue Capital Taxes Technical Group. The Inland Revenue confirms that such a policy (commencing before 18 March 1986 but with premiums continuing subsequently) in trust of which the settlor is a potential beneficiary is indeed within the pre-owned asset tax régime.

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