E1.544 Excluded Annuities

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Commentary

Personal and employment tax

The part exemption for annuity payments made under a purchased life annuity does not apply to the following annuities¹:

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•�� an annuity the whole, or

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

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

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

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E1.544 Excluded annuities

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

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

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

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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E1.544 Excluded annuities

Personal and employment tax

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