This eases the cash flow of a strapped business, and the time value of money makes such investment yield a higher (after-tax) rate of return.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth

"But you can certainly find situations where you'd be a fool to drop an existing policy, " Mr. Daily says, especially if it's an older "whole life" policy the kind that builds cash value some of which offer a tax-deferred rate of return on the cash value of over 3%.

WSJ: Turn Life Insurance Into an Investment

The move to impose higher taxes on second homes - set out as part of preparations for the 2015 general election manifesto - emerged after Labour pledged to support a mansion tax to fund a return of the 10p starting rate of tax, scrapped by Gordon Brown in 2008.

BBC: Lib Dems look at extending mansion tax