HMRC is seeking views on changes, to be introduced in Finance Bill 2013, to rules that are designed to reflect a policyholder’s period of residence outside the UK.
The rules form part of the chargeable event gain regime, which applies an income tax charge to gains realised by individuals from life insurance policies and capital redemption policies.
HMRC is seeking views on changes, to be introduced in Finance Bill 2013, to rules that are designed to reflect a policyholder’s period of residence outside the UK.
The rules form part of the chargeable event gain regime, which applies an income tax charge to gains realised by individuals from life insurance policies and capital redemption policies.
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