– see also Insurance policies

Annuity purchased in conjunction with

Associated operations

Back to back schemes

Employer-financed retirement benefit schemes, group life policies

Gifts under existing

Gifts with reservation

Inheritance tax

Interest in possession arising on or after 22 March 2006

Legal entity identifier (whether needed)

Minimum value


Pre-22 March 2006 trusts

Tax pool restrictions

Term policies

Units fluctuating in value

Value of

Waiver of contributions

Individual or group policies

Non-group life policies

Protected policies