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LAM01000 | Introduction and long-term insurance business overview

From HM Revenue & Customs · Life Assurance Manual

This manual has yet to be updated for the interest restriction and changes to relief for carried forward losses introduced by Finance (No.2) Act 2017.

Contents13 entries

  1. LAM01010Introduction and long-term insurance business overview: introduction to this manual
  2. LAM01060Introduction and long-term insurance business overview: background and purpose
  3. LAM01070Introduction and long-term insurance business overview: types of life insurance products
  4. LAM01080Introduction and long-term insurance business overview: taxation of products
  5. LAM01090Introduction and long-term insurance business overview: life insurance regulation: Solvency II, PRA and FCA
  6. LAM01100Introduction and long-term insurance business overview: life company accounting: basic overview
  7. LAM01120Introduction and long-term insurance business overview: commercial background to the tax regime
  8. LAM01130Introduction and long-term insurance business overview: key concepts: a simplified overview: FA12/S55
  9. LAM01140Introduction and long-term insurance business overview: key concepts: tax definitions of business categories: FA12/S56-63
  10. LAM01150Introduction and long-term insurance business overview: Key concepts: tax definitions of ‘contract of insurance’, ‘contract of long-term insurance’ and ‘insurance company’: FA12/S64-65
  11. LAM01160Introduction and long-term insurance business overview: key concepts: simplified example of the I-E calculation
  12. LAM01170Introduction and long-term insurance business overview: background to introduction of the FA12 life tax regime
  13. LAM01180Life insurance overview: abbreviations