This site is for financial advisers only, Click here for the consumer site.

Share
Print
Print Share

Onshore

Group of people

HMRC to recalculate wholly disproportionate gains on part surrenders and part assignments

This article provides an overview of the new application process introduced in the Finance Bill 2017 which a policyholder must follow to have their gains on a part surrender or a part assignment recalculated by HMRC.
Completing forms

Local authority assessment of bonds

This article is designed to outline how life assurance and investment bonds could be assessed by UK local authorities and the impact this may have on means testing for residential care.
London town

Advantages of using a UK bond

This article provides a high level summary of the potential advantages and disadvantages of UK bonds.
pen and cards

Taxing investment bonds held in trust

This article looks at how UK investment bonds are taxed when they are held inside a trust. It assumes that you have a good understanding of the common types of trusts that hold UK investment bonds.
messy desk

UK tax – Chargeable Events and LPRs

UK tax assessment process where chargeable events occur following the death of the policyholder (or last policyholder for jointly held bonds). This applies only where the policyholder was not a trustee.

Financial Adviser Verification