Associated operations

Back to back schemes

Back-to-back arrangements

Benefit of dependants

Calculation of duty

Capital gains tax

Capital gains tax, disposal of rights to

Capital instalments, distinction between

Charge to tax

Chargeable consideration

Chargeable gains

Generally

Rights to future payments

Charges on income pre-16 March 2005

Charities

Court order, subject to

Damages for personal injury

Death benefits

Deductions

Deferred

Generally

Transfers

Definition

Dependant's annuity

Drawdown pensions

Limited period annuities

Short-term annuities

FA 2015 changes

Family members, deductions for compulsory payments for

Features of

Foreign, taxable pension income

Generally

Grossing up

Guarantee period

Income chargeable under Schedule D, Case III

Inheritance tax

Burden of tax, allocation among beneficiaries

Insurance companies

Land transactions, stamp duty land tax

Life annuity contracts

Lifetime annuity

Lump sum

Meaning

Member's lifetime annuity

National Insurance contributions

Normal expenditure out of income

Options

Overseas life insurance companies

Paid out of income not brought into charge to income tax

Partnerships

Payment options

Pension flexibility

Pension schemes

Phased retirement

Property chargeable on cessation

Protection lump sum

Public revenue dividends

Purchased in conjunction with life policy

Purchased life

Purchased life annuities

Purchased life annuity

Rate of income

Recognition of another's services

Reductions

Retirement

Returns

Rights to future payments, chargeable gains

Short-term

Drawdown pensions

Generally

Tax-free payment

Trading expenditure, disallowed deduction

Transfers

Trustees

Value of

Voluntary allowance, distinction between

Will annuities

Direction in will

Generally

Tax free

Testator's intention