Chapter IHTM20085
| Published date | 20 March 2016 |
| Record Number | IHTM20085 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
An individual has an insurable interest if they were likely to lose money or incur a liability as a result of the death of the life assured (IHTM20081).
Under the Life Assurance Act 1774 a contract of insurance may be avoided as between the insurance company and the person effecting the policy if that person had no insurable interest in the life of the life assured. But if the insurance company pays out under the policy the payment must...
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