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Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of other assets for IHT / I9.481 Situs of life assurance policies for IHT
Commentary

I9.481 Situs of life assurance policies for IHT

IHT, trusts and estates

Policies not under seal

The situs of life assurance policies not issued under seal is governed by the same principle applied to simple contract debts, ie they are situated at the place where they are primarily payable1 (see I9.421).

Accordingly if the policy stipulates payment at a particular place, the policy will be situated there, provided that:

  1. Ìý

    •ÌýÌýÌýÌý the company has a residence there (as opposed to a mere agency or branch), and

  2. Ìý

    •ÌýÌýÌýÌý the debt is solely or primarily payable there

If, on the other hand, the policy stipulates payment may be made either at the head office

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