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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Businesses: Insurance: Life assurance policies and deferred annuities: Contents

BUSINESSES

Insurance

Life insurance policies and deferred annuities

  1. CG69040
    Life insurance policies/deferred annuities: TCGA92/S210: introduction
  2. CG69041
    Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'
  3. CG69042
    Life insurance policies/deferred annuities: how are gains exempted
  4. CG69043
    Life insurance policies/deferred annuities: meaning of 'interest' in rights
  5. CG69044
    Life insurance policies/deferred annuities: disposals of policies and contracts
  6. CG69050
    Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption
  7. CG69051
    Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption: actual consideration
  8. CG69052
    Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9April 2003: exclusions from the exemption: example of interests derived directly and indirectly
  9. CG69055
    Life insurance policies/deferred annuities: exemption for second hand policies: disposals before 9April 2003
  10. CG69060
    Life insurance policies/deferred annuities: computation of gains
  11. CG69061
    Life insurance policies/deferred annuities: computation of gain: disposals from 9April 2003interaction with Income Tax
  12. CG69062
    Life insurance policies/deferred annuities: computation of gain: disposals from 9April 2003: interaction with Income Tax: example
  13. CG69071
    Life insurance policies/deferred annuities: compensation for mis-sold life assurance policies
  14. CG69080
    Payments made under life insurance policies linked to unit trusts