Office of Tax Simplification suggests the removal of need for policies to be written in trust
The Office of Tax Simplification (OTS) has recommended that the government consider ensuring death benefit payments from term life insurance policies are inheritance tax (IHT) free on the death of the life assured, without the need for them to be written in trust. The recommendation comes out of the second report from the OTS, following the release of its first report back in November 2018, prompted by a request from the chancellor in January 2018 for a thorough review of the IHT landscape...
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