Life assurance

Walter Sinclair and Barry Lipkin

Chapter Chapter 9 in Tax Guide 2013–2014, 2013, pp 68-77 from Palgrave Macmillan

Abstract: Abstract Earlier in this book, certain tax aspects of life assurance are touched on. This chapter deals with them in more detail, together with related subjects such as permanent health insurance and purchased life annuities. Life assurance used to enjoy a highly favoured status for tax purposes. Since 1984, this has been reduced but some benefits still remain and these are examined below.

Keywords: Chargeable Event; Single Premium; Life Assurance; Event Insured; Early Gain (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_9

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DOI: 10.1057/9781137315298_9

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