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Peter Taylor

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Correspondence from readers.

POAT & insurance

I refer to the article by John Woolley entitled 'Still Uncertain' in the issue dated 19 May 2005.
I have queried the subject of pre-18 March 1986 regular premium policies with HMRC's Capital Taxes Technical Group. HMRC confirm that such a policy (commencing before 18 March 1986 but with premiums continuing subsequently) in a trust of which the settlor is a potential beneficiary is indeed within the pre-owned assets tax régime.
HMRC have stated in a letter dated 18 May 2005:

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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