Life Assurance & Pensions Handbook 2004/05

The twentieth edition of the Life Assurance and Pensions Handbook maintains the high standards of previous editions. Although aimed at the life and pensions industry it is also a valuable book for tax practitioners. Life assurance and pensions can play a significant part in tax planning but the interface between what the law permits and what the market offers is often not well understood with tax practitioners knowing the former and financial advisers the latter but few having a good grasp of both. Chris Marshall is one of those who does as he is Legal and Technical Services Manager for the Life Assurance Division of the Legal & General group.

The book incorporates a great deal of practical guidance on the features that are available in policies from different life offices and the ways that they can be used. It covers all the...