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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Immediate needs annuities / E1.431 Immediate needs annuities

E1.431 Immediate needs annuities

Personal and employment tax

E1.431 Immediate needs annuities

An 'immediate needs annuity' is a contract for a PLA the purpose (or one of the purposes) of which is to protect a person who is unable to live independently without assistance because of a specified condition which is expected to be permanent,

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

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

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

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

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

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

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

B8.210 Restrictions on sideways loss relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B2.472 Tax and tax-related expenditure

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

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE