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SAIM8000 | Annual payments: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the taxation of ‘annual payments’.

Contents

Contents8 entries

  1. SAIM8010Annual payments: introduction
  2. SAIM8020Annual payments: meaning of annual payment
  3. SAIM8030Annual payments: case law: ‘pure income profit’
  4. SAIM8040Annual payments: case law: ‘conditions and counter-stipulations’
  5. SAIM8050Annual payments: examples
  6. SAIM8060Annual payments: annuities
  7. SAIM8070Annual payments: exemptions
  8. SAIM8080Annual payments: anti-avoidance