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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Purchased life annuities / E1.428 Purchased life annuities—charge to tax

E1.428 Purchased life annuities—charge to tax

Personal and employment tax

E1.428 Purchased life annuities—charge to tax

A 'purchased life annuity' ('PLA') is an annuity, for a term referable to the end of a human life, purchased for money or money's worth in the ordinary course of

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.323 APR and successions

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)