E1.429 Purchased Life Annuities—Payments Received Under Deduction Of Tax

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Purchased life annuities / E1.429 Purchased life annuities—payments received under deduction of tax

Commentary

Personal and employment tax

Where an annuity payment is received after deduction of tax¹ (see

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

C1.106A Annual exempt amount

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

��Ƶ

E1.429 Purchased life annuities—payments received under deduction of tax

Personal and employment tax

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

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

C1.106A Annual exempt amount

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E1.429 Purchased life annuities—payments received under deduction of tax

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT