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LAM10000 | Reinsurance

From HM Revenue & Customs · Life Assurance Manual

Contents17 entries

  1. LAM10010Reinsurance: Introduction to the taxation of life reinsurance
  2. LAM10020Reinsurance: What is reinsurance?
  3. LAM10030Reinsurance: Types of life reinsurance contracts
  4. LAM10040Reinsurance: The commercial rationale for reinsurance
  5. LAM10050Reinsurance: Accounting for reinsurance arrangements: ‘deposit back’ and ‘funds withheld’
  6. LAM10100Reinsurance: The taxation of reinsurance companies: overview
  7. LAM10110Reinsurance: Reinsurance of BLAGAB: background to FA12/S57(2)(e) and S90
  8. LAM10200Reinsurance: Imputation of investment return in the cedant FA12/S90
  9. LAM10210Reinsurance: Circumstances when cedant not subject to imputation of investment return under S90(4): reinsurance arrangements entered into on or after 1 June 2018
  10. LAM10220Reinsurance: Circumstances when cedant not subject to imputation of investment return under S90(4): reinsurance arrangements entered into before 1 June 2018
  11. LAM10230Reinsurance: Calculation of imputed investment return FA12/S90 (reinsurance arrangements entered into on or after 1 June 2018)
  12. LAM10240Reinsurance: Calculation of imputed investment return FA12/S90: reinsurance arrangements entered into before 1 June 2018
  13. LAM10300Excluded Business: Reinsurance of BLAGAB treated as BLAGAB in reinsurer: FA12/S57(2)(e)
  14. LAM10305Excluded Business: Reinsurance of BLAGAB treated as BLAGAB in reinsurer: FA12/S130A
  15. LAM10310Reinsurance: Definition of Excluded Business: Group companies in the UK SI2018/538/Regulation 5
  16. LAM10320Reinsurance: Excluded Business: Overseas companies SI2018/538/ Regulation 6
  17. LAM10400Reinsurance: FA12/S65 The taxation of BLAGAB group reinsurers