IHTM20601 - Life Policies: Countrywide (formerly Premium Life) Assurance Company policies: introduction

»Ê¹ÚÌåÓýapp Countrywide (formerly Premium Life) Assurance Company devised two schemes which were designed to avoid Capital Transfer Tax (CTT) and Inheritance Tax (IHT). »Ê¹ÚÌåÓýappy are known as

  • the Asset Protection Plan
  • the CTT or IHT Mitigation Plan.

»Ê¹ÚÌåÓýappse schemes differ from those referred to elsewhere in IHTM20000 onwards, so they require different treatment.