UK Life Policy Taxation

25 March 2025

Company owned policies
The tax treatment of company owned policies

25 March 2025

Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)

18 December 2024

Introduction to long term care
The background to the long term care problem

11 December 2024

Bond losses and Scottish income tax - an update
HMRC’s updated guidance in its Insurance Policyholder Taxation Manual. regarding deficiency relief, following the introduction of the Scottish advanced rate of income tax. Plus, how deficiency relief works.

28 November 2024

Case study - bonds - what are lives assured and why do we need them?
How important lives assured are under a bond and the consequences of their death

08 November 2024

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