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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Other assessments / A4.332 Recovery of tax relief on life assurance premiums

A4.332 Recovery of tax relief on life assurance premiums

Administration and compliance

Relief for life assurance premiums was withdrawn in respect of policies where the insurance was made after 13 March 1984¹. Tax relief on qualifying premiums paid on life assurance contracts taken out before 14 March 1984 is repealed for premiums other than those due and payable before 6 April 2015 which are actually paid before 6 July 2015².

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B5.812A Particular charitable bodies

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation