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LAM07000 | Trade Profits

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.

Contents17 entries

  1. LAM07010Trade profits: Introduction - BLAGAB and non-BLAGAB trade profits and losses: FA12/S66
  2. LAM07020Trade profits: Financial Statements: GAAP for insurance companies: CTA09/S35
  3. LAM07030Trade profits: Financial statements: valuation of technical provisions
  4. LAM07040Trade profits: Financial statements and tax rules: deferred acquisition costs, deferred income reserves and the value of in force business: FA12/SCH17/PARA22
  5. LAM07050Trade profits: Financial statements: the fund for future appropriations (FFA) and unallocated divisible surplus (UDS)
  6. LAM07100Trade profits: Taxable investment income and gains
  7. LAM07110Trade profits: Deductible expenditure FA12/S110 bonuses: capital expenditure: FA12/S112 index-linked gilts
  8. LAM07120Trade profits: Intangible fixed assets: FA12/S130 and CTA09/S806
  9. LAM07130Trade profits: Transitional amounts: FA12/SCH17
  10. LAM07140Trade profits: Capital contributions
  11. LAM07150Trade profits: Capital allowances: BLAGAB CAA01/S545(2); non-BLAGAB CAA01/S544(2)
  12. LAM07200Trade profits: BLAGAB trade profits: overview
  13. LAM07210Trade profits: BLAGAB trade profits: deduction for current and deferred policyholder tax: FA12/S106
  14. LAM07220Trade profits: BLAGAB trade profits: expenses or receipts for deferred policyholder tax: FA12/S107
  15. LAM07230Trade profits: BLAGAB trade profits: minimum profits test: FA12/S93
  16. LAM07300Trade profits: Trading losses: non-BLAGAB
  17. LAM07310Trade profits: Trading losses: BLAGAB: FA12/S123-127