E1.430C Purchased Life Annuities—Purchase Price Of The Annuity

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Purchased life annuities / E1.430C Purchased life annuities—purchase price of the annuity

Commentary

Personal and employment tax

The purchase price is the total amount or value of the consideration given for the annuity¹.

The consideration

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E5.607 Corporate members

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.218 Surplus business accommodation

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E1.430C Purchased life annuities—purchase price of the annuity

Personal and employment tax

E5.607 Corporate members

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.218 Surplus business accommodation

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

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

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E1.430C Purchased life annuities—purchase price of the annuity

Personal and employment tax

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