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UK Life Policy Taxation

27 August 2026
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
26 August 2026
Case study - bonds and whether I should recommend an onshore bond or an offshore bond?
How do you decide whether an onshore bond is right for your client compared to an offshore bond?
25 August 2026
Comparison of bonds and unit trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?
21 August 2026
Case study: bonds, what are excess events and are they always bad for clients?
Bond taxation and partial withdrawals. The consequences of exceeding the 5% cumulative allowance on an onshore bond
14 August 2026
Family income policies and mortgage protection policies
The qualifying rules for family income policies and mortgage protection policies
08 August 2026
Case study: unit trust or OEIC portfolio feeding ISAs post the reduction in the annual exempt amount
Since the reduction in the annual exempt amount (AEA) for capital gains tax (CGT) it is getting more problematic to feed a clients ISA from unit trusts or OEICs. What else can be used to ensure clients utilise their full £20,000 ISA allowance?
07 August 2026
Case study - why should clients consider investment bonds as part of their investment portfolio?
With all the different investment vehicles available to clients, how bonds stack up against alternative wrappers. In this case study we are going to take a look at why bonds should be considered as part of your client’s overall investment portfolio
07 August 2026
Case study: should a client top up their existing bond or take out a new bond?
When a client holds bonds as part of their investment portfolio and has more money to invest, whether it is wise to top up an existing bond or whether you should advise them to take out a new bond. All of the things you ought to consider when you are asked this question by your clients
05 August 2026
General rules applicable to temporary life policies
The qualifying rules for temporary life policies
31 July 2026
When to use term assurance for IHT planning - a case study
Different types of term assurance and their uses in IHT planning
06 July 2026
Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments
22 June 2026
Introduction to long term care
The background to the long term care problem
19 June 2026
Top 5 Links - loan trusts
Loan trusts
12 June 2026
UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments of life policies
11 June 2026
Losses on single premium investment bonds
How deficiency relief works
10 June 2026
Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain
08 June 2026
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 2025/26 and 2026/27
03 June 2026
Personal portfolio bonds - UK life policies
The legislation on personal portfolio bonds
02 June 2026
Chargeable events under single premium bonds and death
The chargeable event and IHT position on death in relation to single premium life assurance bonds
02 June 2026
UK life policies - chargeable events
Chargeable events for life policies
14 May 2026
Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income
08 May 2026
Bonds as trustee investments - a quick guide
Special considerations of bonds and trusts
06 April 2026
Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?
01 April 2026
Back to back
Back to back. The purchase of an annuity results in an immediate reduction in the estate for IHT. However, in this period of low and seemingly stable interest rates they may require closer consideration before use
26 March 2026
Onshore Bonds: a great home for dividends
Onshore bond tax effectiveness for equity income funds
25 March 2026
A reminder of forthcoming changes to tax rates impacting savings, collectives and investment bonds
The differing consequences for individual taxpayers of the increases in dividend tax rates and savings tax rates for wrapper returns
23 March 2026
Collective investments v insurance products
The tax implications of investment portfolio wrapper choice
13 March 2026
Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies
10 March 2026
Top 5 Links - Investment Bonds, Chargeable Event Gains and tax calculations
Investment Bonds, Chargeable Event Gains and tax calculations
10 March 2026
Chargeable event gains and the confusion with loss of the personal allowance - a case study
How chargeable event gains can reduce availability of the personal allowance
06 March 2026
Time apportionment relief
How the tax is calculated when a person liable for the payment of tax on a chargeable event gain has had a period of tax residence outside the UK while their policy has been in force
Budget Statements & Economic News
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