Subjects:

Pensions Law

Financial advisers have to keep pace with tax and legislative developments, assessing the impact of changes on their clients. The Life Assurance & Pensions Handbook makes this process more straightforward. It presents a global picture that provides advisers with a fresh perspective of how to approach their business.

The Life Assurance & Pensions Handbook is updated every year to reflect developments in taxation and legislation. It is the acknowledged reference volume not only for the frontline advisers but also for students, researchers, commentators and analysts.

The Handbook explains how policies are structured and taxed, and how they can be used in planning. In addition to life assurance and pensions, it covers annuities, health insurance, trust, protection, key person insurance, mortgages, inheritance tax, investment and consumer issues. It is the core work of knowledge for those new to the industry and a handy source of reference and information for those already established within it.

The new edition contains comprehensive information on:-

• The taxation of life assurance trusts post Finance Act 2006
• overview of the CGT changes contained in the Finance Bill 2008
• Use of transferable nil rate bands on death
• IHT planning using life assurance
• Lump sum IHT planning
• Tax treatment of life cover
• Business insurance issues
• Post A-Day pensions rules
• Post A-Day planning
• Pre-owned assets tax
• Civil Partnership Act
• Gender Recognition Act