SolvedLAM12000 | International and cross border
From HM Revenue & Customs · Life Assurance Manual
Contents12 entries
- LAM12010International and cross border: Other international issues: overview
- LAM12020International and cross border: Overseas life insurance companies FA12/S139(1)
- LAM12030International and cross border: Branch exemption CTA09/S18Q
- LAM12040International and cross border: Overseas Life Assurance Business (OLAB) FA12/S61
- LAM12100International and cross border: Controlled Foreign Companies (CFC): overview TIOPA10/S371BG-BH
- LAM12110International and cross border: Offshore funds and BLAGAB: interaction of I-E and CFC rules TIOPA10/S371BH and Regulation 5 of SI012/3044
- LAM12120International and cross border: Definition of control and offshore funds held by life insurers: alignment with accounting: standards: Regulation 3 of SI2012/3044
- LAM12130International and cross border: Equity funds: an exclusion for offshore funds mainly holding equities Regulation 4 of SI2012/3044
- LAM12140International and cross border: CFC: avoidance of double charge: modification to TCGA92/S212 chargeable gains computation Regulations 2 and 6 of SI2012/3044
- LAM12150International and cross border: CFC provisions in practice
- LAM12200International and cross border: Transfer pricing
- LAM12300International and cross border: Diverted Profits Tax