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Still Uncertain
The tax treatment of life policies in trust is examined by JOHN WOOLLEY.
Pre-Owned Assets Tax
Loans and Gifts
JOHN WOOLLEY reviews the effect of the pre-owned assets tax charge on life policies held in trust.
JOHN WOOLLEY LLB, FCII, FTII warns of the liabilities that can lurk in some pension tax traps. APPROVED PENSION SCHEMES have a number of tax advantages, one of which is that lump sum death benefits are free of inheritance tax. However, this is subject to the satisfaction of certain conditions and there are some tax traps to be wary of. This article looks at the relevant issues as far as personal and stakeholder pension arrangements are concerned, and references to a personal pension plan include a stakeholder plan.
JOHN WOOLLEY LLB, FCII, FTII of Technical Connection provides an update on insurance-based tax planning.
THERE HAS BEEN a number of important developments recently with regard to insurance based inheritance tax planning and this article is therefore intended to provide an update on the current position.
Spousal interest trusts
JOHN WOOLLEY LLB, FCII, FTII of Technical Connection completes his round-up of the insurance-based products available to the tax planner.
