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

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 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

– see 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

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

Valuation for inheritance tax

Variation

Whole life policy