Chargeable event gains - Who is assessed and liable for tax? Part 2 »
In Part 1 of this series of 2 articles we explained that chargeable event gains made under life assurance policies (which includes capital redemption policies) owned by individuals or held on non-charitable trusts established by an individual, are potentially subject to income tax. In that article we examined the position where a life assurance policy is not held under trust.
Pensions savings statements »
It’s that time of year again when pension savings statements will be issued. They should be issued by 6 October following the end of the relevant tax year. So pension savings statements will shortly be issued for the 2016/17 tax year.