Insurance policies
Accident insurance policies, chargeable events and gains
Additional premiums
Annual payments
Appropriate percentage, meaning
Assignment on divorce
Back-to-back schemes
Benefits
Calculation of taxable rental income
Capital gains tax
Capital sums derived from assets
Disallowance of premiums as expenses
Gains on disposal of rights/interest in rights
Life assurance business
Non-deferred annuities
Rights under
Capital gains tax exemption
Capital sum
Payable on any event
Payable on death
Chargeable events
Accident insurance policies
Generally
Rebated or reinvested commission
Chargeable gains
Claim for repayment of any excess
Collection of tax
Commissions
Generally
Rebated or reinvested
Connected policies
Consideration for surrender of rights
Consistency of tax treatment within EU
Deductions for payments to trade unions and police organisations
Deemed surrender of loans
Due date for payment
Early conversion
Emergency repatriation
Employee liabilities and indemnity insurance
Employees liabilities and indemnity insurance
Endowment assurances
Exceptional disability/mortality risk
Family income policies
Fee protection
Fee protection insurance, premiums
Free gifts
Friendly societies
Gains
Gains on
Generally
Health
Health or employment risk, exemption from tax
Aggregation of policies where employment ends for health reasons
Conditions to be met where policies linked
Conditions to be met, policy providing other benefits
Generally
Insured, meaning
Meaning
Pension or annuity payments
Period for which payments may be made
Policies for the benefit of others who contribute to premiums
Risk of significant loss
Home income plans
Immediate needs annuities, exemption from tax
Incentives
Increased annual premiums
Indemnity insurance
Individual savings accounts, qualifying investments
Industrial assurance business
Information, duty of insurers
Inheritance tax
Gifts subject to reservation
Inheritance tax, transfer of value
Investment life insurance contracts
Investment life insurance contracts, loan relationships
Investment policies
Key man insurance policies, corporation tax
Key-person insurance
Kidnap, ransom and extortion
Liability and indemnity insurance
Life assurance relief
Life, medical etc. (overview)
Lifetime gifts, risk of death within seven years
Generally
Valuation
Loan finance
Loans to holders, deemed surrender
Loans to policy holders
Qualifying policies
Locum and fixed practice expenses
Losses
Mortgage protection policies
Non-resident companies
Generally
Tax representatives
Non-resident policyholders
Deceased policy holder
Time-apportionment relief
Non-residents
Option for new policy on expiration of term and right to participation in profits, qualifying policy
Pension schemes
Personal accident insurance
Personal portfolio bonds
Generally
Personal relief, reduction
Personal representative's power to insure
Powers of nomination
Pre-1 April 1976
Premiums
Fee protection insurance
Paid out of sums due under previous policies
Presumed death of missing life insured, liability to tax on extra interest payment
Purchase with annuity, inheritance tax
Qualifying conditions
Assignments
Rights to be beneficially owned by individuals only
Statements required
Qualifying policies
Additional premiums
Capital sum payable on any event
Capital sum payable on death
Certification
Connected policies
Definitions
Determination of beneficiaries
Disability
Endowment assurances
Exception to make a statement
Exceptional mortality/disability risk
Family income policies
Friendly societies
Generally
Industrial assurance business
Industrial assurance policies
Mortgage protection policies
Non-resident companies
Non-resident policies
Personal accident insurance
Pre-1 April 1976
Premium limit
Premiums paid out of sums due under previous policies
Premiums, term policy exceeding ten years
Protected policies
Registered friendly societies
Regulations
Reporting requirement
Restrictions on relief
Short-term assurances
Statement by beneficiary
Statutory conditions
Substitutions and variations
Surrender, term policy not exceeding ten years
Term assurance
Variations and substitutions
Whole life
Rebated or reinvested commission
Receipts of commission
Records, insurer's duty to keep
Recovery by assessment of sums not paid
Reinstatement after non-payment of premium
Reinvested or rebated commission
Relevant premiums
Relief for premiums
Relief, reduction for earlier years of assessment
Returns
Rights of insured
Rights of insurer
Rights under
Short-term assurances
Sickness benefits etc. paid under, exemption from tax
Statutory conditions
Substitutions and variations
Sums recovered under, trading receipts
Surrender
After four years
Capital sum, determination
Collection of sums
Deemed in cases of certain loans
Generally
Term exceeding ten years
Term policy not exceeding ten years
Within four years
Surrender of second-hand policies, tax avoidance
Deficiency relief
Exclusion of proceeds from disposal consideration
Generally
Swedish premium tax incompatible with EC Treaty
Tax avoidance scheme, discovery assessments
Trading receipt
Trading receipts
Key-man policies
Locum or fixed practice expenses
Loss or expenses
Trusts
Variation
Whole life policy