| IPTM3100 |
Chargeable events: the charge to tax: income tax and corporation tax |
| IPTM3110 |
Chargeable events: the charge to tax: income tax |
| IPTM3120 |
Chargeable events: the charge to tax: corporation tax |
| IPTM3130 |
Chargeable events: the charge to tax: corporation tax: points of difference |
| IPTM3200 |
Chargeable events: person liable to charge |
| IPTM3210 |
Chargeable events: person liable to charge: chargeable event certificates |
| IPTM3220 |
Chargeable events: person liable to charge: individuals and companies |
| IPTM3230 |
Chargeable events: person liable to charge: UK resident trustees |
| IPTM3240 |
Chargeable events: person liable to charge: death cases |
| IPTM3250 |
Chargeable events: person liable to charge: summary of the position in relation to trusts |
| IPTM3260 |
Chargeable events: person liable to charge: non-UK resident trustees and foreign institutions |
| IPTM3270 |
Chargeable events: person liable to charge: multiple interests |
| IPTM3280 |
Chargeable events: person liable to charge: multiple interests: chargeable event certificates |
| IPTM3290 |
Chargeable events: person chargeable: multiple interests: trusts created by more than one person |
| IPTM3300 |
Chargeable events: policies and contracts charged: general |
| IPTM3310 |
Chargeable events: policies and contracts charged: qualifying policies |
| IPTM3320 |
Chargeable events: policies and contracts charged: personal portfolio bonds |
| IPTM3330 |
Chargeable events: policies and contracts charged: ‘foreign policies’ |
| IPTM3400 |
Chargeable events: when events occur: outline |
| IPTM3410 |
Chargeable events: when events occur: exceptions |
| IPTM3420 |
Chargeable events: when events occur: no chargeable event |
| IPTM3430 |
Chargeable events: when events occur: disregard of certain assignments |
| IPTM3500 |
Chargeable events: calculating gains: general |
| IPTM3505 |
Chargeable events: calculating gains: ‘insurance year’ |
| IPTM3510 |
Chargeable events: calculating gains: death, maturity, full surrender or assignment |
| IPTM3515 |
Chargeable events: calculating gains: death, maturity, full surrender or assignment: value of the policy or contract |
| IPTM3520 |
Chargeable events: calculating gains: death, maturity, full surrender or assignment: replacement policies |
| IPTM3525 |
Chargeable events: calculating gains: death, maturity, full surrender or assignment: related policies |
| IPTM3527 |
Chargeable events: calculating gains: maturity, full surrender or assignment: commission rebated or reinvested as premium |
| IPTM3528 |
Chargeable events: calculating gains: maturity, full surrender or assignment: commission rebated: examples |
| IPTM3530 |
Chargeable events: calculating gains: death, maturity or full surrender: qualifying endowment policies held as security for company debts |
| IPTM3535 |
Chargeable events: calculating gains: death, maturity or full surrender: disregard of trivial inducement benefits |
| IPTM3540 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: general |
| IPTM3545 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: events treated as part surrenders |
| IPTM3550 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: guaranteed income bonds |
| IPTM3555 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: definitions |
| IPTM3560 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: calculation method |
| IPTM3565 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: value of rights surrendered or assigned |
| IPTM3570 |
Chargeable events: calculating gains: part surrenders and assignments: ‘‘periodic calculations’ and ‘excess events’: special cases |
| IPTM3575 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘‘periodic calculations’ and ‘excess events’: assignments involving co-ownership |
| IPTM3580 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘transaction-related calculations’ |
| IPTM3585 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: calculation method |
| IPTM3590 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: ‘final insurance year’: special rules |
| IPTM3595 |
Chargeable events: calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: chargeable event |
| IPTM3600 |
Chargeable events: personal portfolio bonds: background |
| IPTM3610 |
Chargeable events: personal portfolio bonds: meaning: bonds made on or after 17 March 1998 |
| IPTM3620 |
Chargeable events: personal portfolio bonds: meaning: bonds made before 17 March 1998 |
| IPTM3630 |
Chargeable events: personal portfolio bonds: meaning: index selection |
| IPTM3640 |
Chargeable events: personal portfolio bonds: meaning: property selection |
| IPTM3650 |
Chargeable events: personal portfolio bonds: calculation method |
| IPTM3660 |
Chargeable events: personal portfolio bonds: calculation method: example |
| IPTM3670 |
Chargeable events: personal portfolio bonds: chargeable event |
| IPTM3700 |
Chargeable events: foreign policies: differences in treatment |
| IPTM3710 |
Chargeable events: foreign policies: effect on qualifying status |
| IPTM3720 |
Chargeable events: foreign policies: basic rate tax not treated as paid |
| IPTM3730 |
Chargeable events: foreign policies: reduction for non-UK policyholder |
| IPTM3740 |
Chargeable events: foreign policies: reduction for non-UK policyholder: example |
| IPTM3800 |
Chargeable events: income tax treated as paid and reliefs |
| IPTM3810 |
Chargeable events: income tax treated as paid |
| IPTM3820 |
Chargeable events: top slicing relief: general |
| IPTM3830 |
Chargeable events: top slicing relief: calculation |
| IPTM3840 |
Chargeable events: top slicing relief: how relief is given |
| IPTM3850 |
Chargeable events: top slicing relief: examples |
| IPTM3860 |
Chargeable events: deficiency relief: entitlement and calculation |
| IPTM3870 |
Chargeable events: deficiency relief: how relief is given |
| IPTM3880 |
Chargeable events: deficiency relief: examples |
