1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.10Life Assurance Life assurance is a contract between the policy owner and the insurer, where the insurer agrees to pay a sum of money upon the insured individual’s death (or, depending on the ...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012