Chapter CG69043
| Published date | 12 March 2016 |
| Record Number | CG69043 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
TCGA92/S210 (13) provides that someone who is a ‘co-owner’ of the rights conferred by a life insurance policy or deferred annuity has an ‘interest’ in those rights. Where two or more persons co-own the rights they each have an ‘interest’ in them regardless of whether they own the rights jointly or in common, or whether they each have an equal interest.
One consequence of this is that if a life insurance policy is used as security for a loan, so that some person other than the actual owner of the rights under the policy may have some sort of...
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