UK Life Policy Taxation

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

18 February 2026

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)

05 February 2026

Taxation of trusts and trustee investment strategies
Trust taxation and its impacts on investment strategies of trustees

03 February 2026

IHT implications of life policy trusts where the settlor cannot benefit
IHT implications of life policy trusts where the settlor cannot benefit, excluding business trusts, reversionary trusts, carve-out trusts and any special inheritance trusts

26 January 2026

Chargeable event gains - recalculating a wholly disproportionate gain
Recalculating a wholly disproportionate gain on a �just and reasonable� basis

09 December 2025

Autumn Budget 2025 consequences: investment bonds and collectives
The differing consequences of the increases in dividend tax rates and savings tax rates for wrapper returns

12 November 2025

The person on whom chargeable event gains are assessed to tax
Who pays the tax on a chargeable gain

11 November 2025

Investment bonds and the chargeable event tax regime - what you need to know
The fundamentals of investment bond taxation for individuals and trusts