SolvedLAM02000 | I-E 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.
Contents6 entries
- LAM02010I-E overview: background and policy objective
- LAM02020I-E overview: computation overview
- LAM02030I-E overview: Landscape of the legislation in FA12/Part 2: insurance companies carrying on long-term business
- LAM02040I-E overview: Charge to Tax on I-E basis: separate businesses/trades: FA12/S66-67
- LAM02050I-E overview: Charge to tax on I-E profit: FA12/S68-72
- LAM02060I-E overview: calculating I-E profit: the 6 steps in FA12/S73