The Puzzle of Life Office Tax

T.C. Sole

British Actuarial Journal, 1995, vol. 1, issue 1, 79-105

Abstract: This paper takes a broad look at tax in general and some of the tax issues peculiar to life offices. A theoretical model for the taxation of life offices and their policyholders is then developed. Moving from theory to practice, the paper then offers its own solution to the ‘puzzle’. Appended by way of background reading are brief histories and summaries of life office tax in the UK, New Zealand, USA and Canada.

Date: 1995
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