Insurance

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Insurance 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

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

As a general rule, law firms are not permitted to engage directly in insurance distribution activities, unless they are licensed by the FCA. This Practice Note focuses on...

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