<p>Following the recent First‑Tier Tribunal case of Marina Silver v The Commission for HMRC (2019) UKFTT 0263 (TC), the government will legislate in the Finance Bill 2020 on how top slicing relief impacts on an individual’s personal allowance.</p>

Following the recent First‑Tier Tribunal case of Marina Silver v The Commission for HMRC (2019) UKFTT 0263 (TC), the government will legislate in the Finance Bill 2020 on how top slicing relief impacts on an individual’s personal allowance.

Tech Talk – Encashment of life insurance bonds and the impact on personal allowances

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Tech Talk – Encashment of life insurance bonds and the impact on personal allowances

Tech Talk – Encashment of life insurance bonds and the impact on personal allowances