Protection policies

Protection policies guidance:

Defining life insurance trusts A life insurance trust usually involves either: • an assignment of an insurance policy together with a declaration of trust or • the...

Practice Note

Overview of the types of death in service benefits and their tax treatment There are three types of death in service benefit: • the registered group life policy • the...

Practice Note

This Packaged Retail and Insurance-based Investment Products Regulation (PRIIPs) (Regulation (EU) 1286/2014) (PRIIPs Regulation) quick guide details current UK...

Practice Note

Overview of the use of life insurance in estate planning Life insurance can be an important tool in estate planning. This Practice Note summarises the main types of...

Practice Note

FORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations to make considerable aspects of the design of inheritance...

Practice Note

BREXIT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Personal accident insurance is an annual policy, which provides compensation in the event of injuries, disability or death caused solely by violent, accidental, external...

Practice Note

This Packaged Retail and Insurance-based Investment Products Regulation (Regulation (EU) 1286/2014) (PRIIPs Regulation) quick guide details current UK legislation,...

Practice Note

The PRIIPs Regulation (EU) No 1286/2014 and Commission Delegated Regulation (EU/2017/653) Almost ten years in the making, the Packaged Retail and Insurance-Based...

Practice Note

Employers frequently provide death benefits (also known as 'life assurance' or 'life cover' benefits) such as salary-related lump sums and survivors' pensions for their...

Practice Note

Statute provides for two tax-efficient alternatives to a life assurance policy held within a registered occupational pension scheme: • the relevant life policy (RLP), and...

Practice Note
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