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A life insurance beneficiary receives a payment for absolute permanent disability, with the policyholder being their spouse. The DGT rules that since the policyholder and beneficiary are different, the amount is subject to Inheritance and Gifts Tax.
Question posed: Taxation of the indemnity received.
When the policyholder and the beneficiary of a life insurance policy are different persons, the amounts received are subject to Inheritance and Gift Tax. In this case, as the spouse is the policyholder and the claimant is the beneficiary, the permanent disability indemnity is taxed as a gratuitous legal transaction 'inter vivos'. Double taxation is avoided since the same increase in assets cannot be taxed under both taxes.
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