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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Life insurance gains / E1.440 Life insurance gains—introduction

E1.440 Life insurance gains—introduction

Personal and employment tax

E1.440 Life insurance gains—introduction

A life insurance policy provides cover against risk of dying, but in addition may be a vehicle for investment, where the amount payable at death or redemption represents accumulated interest on the premiums paid. The provisions described here impose a charge to income

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B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

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

B2.413 Car hire

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

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

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

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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