Policy paper
Part surrenders and part assignments of life insurance policies
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
Documents
Details
This measure provides a remedy which allows a policyholder who has generated a wholly disproportionate gain to apply to HM Revenue and Customs to have the gain recalculated on a just and reasonable basis.
Published 5 December 2016