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UK Life Policy Taxation


14 March 2024
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 March 2024
Using pension contributions to reduce bond tax
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

21 February 2024
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, is it wise to top up an existing bond or should you 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

14 February 2024
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

25 January 2024
Investment bonds - tax treatment on death - HMRC manual update
The tax treatment of chargeable event gains realised by personal representatives. HMRC has updated its Insurance Policyholder Tax Manual to provide more detail

11 January 2024
Company owned policies
The tax treatment of company owned policies

03 January 2024
Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies

05 December 2023
Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

10 November 2023
Joint life first death policies
An extract from correspondence in 2004 with HMRC on the subject of joint life first death policies. The principles discovered still hold good

10 November 2023
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

01 November 2023
Policy loans - chargeable events - onshore policies
Policy loans and chargeable events

31 October 2023
UK life policies - chargeable events
Chargeable events for life policies

31 October 2023
UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments of life policies

11 October 2023
HMRC has updated some examples on top-slicing relief
HMRC's updated worked examples illustrating how to calculate top-slicing relief for onshore investment bonds

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