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cheapbag214s · Posted: Sun 3:53, 21 Jul 2013 Post subject: insurance policies

.The charge itself.There are different charging regimes applying for different categories of assets:- Land.- Chattels.- Intangibles held in a Settlor interested trust.The land charge.If you occupy land and either give it away and continue to occupy it, or you contributed to its purchase in the first place (for example,[link widoczny dla zalogowanych], you gave your daughter money, she bought a flat, and you live in that flat) - the land charge will apply.The market value for rent for an assured shorthold lease will be used to determine the land charge.Under arrears legislation, if you occupy a small part of the property, it will still be classed as an occupation of the whole. However, occupation of a small part for only part of the year will mean a reduced charge.The chattels charge.Similar to the land charge, but the benefit taxed will be based on a percentage (5%) of the capital (market) value of the chattels.Intangibles.Stock, shares,[link widoczny dla zalogowanych], insurance policies (land and chattels excluded) where placed in a lifetime settlement from which the settlor