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(ii) Briefly outline the tax consequences for Henry if the types of protection identified

时间:2021-04-25 19:34:33 解答: 95 次

(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to be

provided for him by Happy Home Ltd compared to providing them for himself. You are not required to

discuss the corporation tax (CT) consequences for Happy Home Ltd. (4 marks)

正确答案:

(ii) Provision of protection: company or individualIf any of the policies are taken out and paid for by Henry personally, then there will be no tax relief on the premiums,but neither will there normally be any tax payable on the proceeds or benefits recei

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