Tolley's Taxation of Lloyd's Underwriters

Tolley's Taxation of Lloyd's Underwriters

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Description

"This book is the most up-to-date work available in this area, providing invaluable guidance on the tax treatment, tax compliance and tax planning of Names under the much altered Corporation of Lloyd's taxation regime.Covers all the technicalities of the subject succinctly and clearly in a well organised, sign-posted text that makes locating information simple and fast, with numerous cross-references. The new edition includes: Full coverage of the relevant sections of the Finance Act 2002 Effects of losses on tax returns Details of new general insurance reserve provisions Inheritance tax update Revised appendices"show more

Product details

  • Hardback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 11th Revised edition
  • tables, glossary, index
  • 0754516784
  • 9780754516781

Table of contents

"Preface; Abbreviations and References; Table of Cases; Table of Statutes; Table of Statutory Instruments; Glossary of Terms; Introduction: Lloyd's - What's in a Name? Becoming a Lloyd's Name; Scottish Limited Partnerships; Corporate Members of Lloyd's; Taxation of Corporate Members; Conversion by Individual Names to Corporate Status; Taxation of Lloyd's Income; Deductible Expenses; The Special Reserve Fund (SRF); Relief for Losses; Cessation of Underwriting; Capital Gains Tax (CGT); Compliance (Tax Returns and Tax Payments); Value Added Tax (VAT); Inheritance Tax; Overseas Matters; United States and Canadian Taxation for Lloyd's Members; Taxation in Australia, Ireland and the Isle of Man; Double Taxation Relief; Retirement Annuities and Personal Pensions; National Insurance Contributions; The RITC Discounting Dispute; Appendices; Index"show more