SolvedLAM13000 | Transfer of long-term business
From HM Revenue & Customs · Life Assurance Manual
Contents13 entries
- LAM13010Transfers of long-term business: Introduction
- LAM13020Transfers of long-term business: Commercial background
- LAM13030Transfers of long-term business: Summary of the process for FSMA 2000/Part VII of transfers
- LAM13040Transfers of long-term business: The taxation of insurance business transfer schemes: FA12/S128-135 and FA12/SCH17
- LAM13050Transfers of long-term business: Accounting for business transfers
- LAM13060Transfers of long-term business: Intra-group transfers and demutualisations: FA12/S129
- LAM13070Transfers of long-term business: Transfers between non-group companies: FA12/S130
- LAM13080Transfers of long-term business: the anti-avoidance rule: FA12/S132
- LAM13090Transfers of long-term business: Friendly societies: FA12/S152
- LAM13100Transfers of long-term business: Other tax consequences of business transfers: expenses: corporation tax liabilities
- LAM13200Transfers of long-term business: Accounting for Part VII transfers: UK GAAP and IFRS Diagrams
- LAM13210Accounting for Part VII Transfers - IFRS
- LAM13220Accounting for Part VII Transfers – UK GAAP