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A consultation on possible alternatives to the current tax rules for part surrenders and part assignments of life insurance policies.
Use form D34 supplementary pages with form IHT100 if the trust transfer included any dealings relating to life assurance policies.
This is an agreement between the government and the Association of British Insurers (ABI) on the use of genetic test results in underwriting insurance policies.
This measure amends the rules for working out Top Slicing Relief on life insurance policy gains.
This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 effective from 1 January 2013.
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