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Official guidance
Life Assurance Manual

LAM11000 · Long-term Business Fixed Capital

  • LAM11010 · Long-term business fixed capital: overview: FA12/S137
  • LAM11020 · Long-term business fixed capital: background and purpose: FA12/S137
  • LAM11030 · Long-term business fixed capital: meaning of long-term business fixed capital: FA12/S137
  • LAM11040 · Long-term business fixed capital: structural assets: FA12/S137(3) and SI 2023/1236
  • LAM11050 · Long-term business fixed capital: grandfathering: FA12/SCH17/PARA35 and FA12/S137
  • LAM11060 · Long-term business fixed capital: tax treatment: FA12/S137 and FA12/S122
  • LAM11070 · Long-term business fixed capital: assets and liabilities not part of the life insurance business
  1. Life Assurance Manual
  2. Long-term Business Fixed Capital

LAM11000 | Long-term Business Fixed Capital

From HM Revenue & Customs · Life Assurance Manual

Contents7 entries

  1. LAM11010Long-term business fixed capital: overview: FA12/S137
  2. LAM11020Long-term business fixed capital: background and purpose: FA12/S137
  3. LAM11030Long-term business fixed capital: meaning of long-term business fixed capital: FA12/S137
  4. LAM11040Long-term business fixed capital: structural assets: FA12/S137(3) and SI 2023/1236
  5. LAM11050Long-term business fixed capital: grandfathering: FA12/SCH17/PARA35 and FA12/S137
  6. LAM11060Long-term business fixed capital: tax treatment: FA12/S137 and FA12/S122
  7. LAM11070Long-term business fixed capital: assets and liabilities not part of the life insurance business
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