UK Life Policy Taxation

10 July 2025

UK life policies - chargeable events
Chargeable events for life policies

10 July 2025

Bond tax - confirmation of the earliest date at which the change to top slicing rules can be applied from
A recent case in which the judges concluded that the date on which HMRC’s flawed top-slicing relief calculations ceased to fall within the meaning of practice generally prevailing was 28 September 2017

03 July 2025

What is Term Assurance?
Helen O'Hagan and Nick O'Kane take a look at what is Term Assurance, how you set them up, what access is available and how is it taxed

03 July 2025

What is Whole of Life Plans?
What is a Whole of Life Plan? How do you set it up? What access is available and how it is taxed

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)