IPTM1000 - Introduction: contents
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IPTM1010About this manual
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IPTM1011What is in IPTM
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IPTM1012What is not in IPTM
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IPTM1013Feedback
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IPTM1014How to use this manual
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IPTM1015How the IPTM is different from AP and CT
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IPTM1025Destination of AP, CT and RE paragraphs
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IPTM1050Derivation of IPTM paragraphs
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IPTM1075Legislative references: ITTOIA and ICTA
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IPTM1100Fundamental concepts: what is insurance?
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IPTM1105Fundamental concepts: what is an insurer?
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IPTM1110Fundamental concepts: what is a policyholder?
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IPTM1115Fundamental concepts: what is a life policy?
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IPTM1120Fundamental concepts: what is a capital redemption policy?
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IPTM1125Fundamental concepts: what is a group life policy?
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IPTM1130Fundamental concepts: what is an annuity?
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IPTM1135Fundamental concepts: what is a purchased life annuity?
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IPTM1140Fundamental concepts: what is a structured settlement?
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IPTM1145Fundamental concepts: what is sickness, disability and unemployment insurance?
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IPTM1150Fundamental concepts: what are immediate needs annuities?
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IPTM1200Private medical insurance: background
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IPTM1300Development of policyholder taxation: historical
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IPTM1310Development of policyholder taxation: chargeable events
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IPTM1320Development of policyholder taxation: outline of change
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IPTM1400Types of insurance policy used for investment: unit linked policies
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IPTM1410Types of insurance policy used for investment: with-profits and without-profits policies
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IPTM1420Types of insurance policy used for investment: guaranteed income bonds, guaranteed growth bonds and indexed bonds
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IPTM1500Outline of the chargeable events regime: underlying theory
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IPTM1510Outline of the chargeable events regime: part surrenders and part assignments for consideration
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IPTM1520Outline of the chargeable events regime: focus on the policy, calculate the gain and attribute it
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IPTM1530Outline of the chargeable events regime: types of policy and contract chargeable
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IPTM1540Outline of the chargeable events regime: policies and contracts not chargeable
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IPTM1550Outline of the chargeable events regime: person chargeable
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IPTM1560Outline of the chargeable events regime: tax charged