SolvedLAM06000 | I-E Profit: Calculation of the tax charge
From HM Revenue & Customs · Life Assurance Manual
Contents6 entries
- LAM06010I-E Profit: Calculation of the tax charge: Introduction and policyholders’ rate of tax: FA12/S68, FA12/S69 and FA12/S102
- LAM06020I-E Profit: Calculation of the tax charge: Determining the policyholders’ share of I-E profit: the policyholders’ share: FA12/S103
- LAM06030I-E Profit: Calculation of the tax charge: Determining the policyholders’ share of I-E profit: meaning of the adjusted amount: FA12/S104
- LAM06040I-E Profit: Calculation of the tax charge: Determining the policyholders’ share of I-E profit: shareholders’ share of BLAGAB non-taxable distributions (BNTD): FA12/S105
- LAM06050I-E Profit: Calculation of the tax charge: Determining the policyholders’ share of I-E profit - example
- LAM06060I-E Profit: Calculation of the tax charge: No reliefs to be given against the policyholders’ share of I-E profits FA12/S127