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LAM15000 | Excess expenses, losses and deficits

From HM Revenue & Customs · Life Assurance Manual

Contents26 entries

  1. LAM15010Excess expenses, losses and deficits: introduction
  2. LAM15020Excess expenses, losses and deficits: Set-off of BLAGAB management expenses: FA12/S73
  3. LAM15030LAM15030 - Excess expenses, losses and deficits: Set-off of non-BLAGAB management expenses: CTA09/s1219
  4. LAM15040Excess expenses, losses and deficits: Set-off of BLAGAB trade losses: FA12/S123-127
  5. LAM15050Excess expenses, losses and deficits:  Set-off of non-BLAGAB trade losses
  6. LAM15060Excess expenses, losses and deficits:  Set-off of trade losses that are not long-term business losses
  7. LAM15070Excess expenses, losses and deficits:  Set-off of BLAGAB capital losses: FA12/S75, TCGA92/S210A and TCGA92/S212
  8. LAM15080Excess expenses, losses and deficits:  Set-off of non-BLAGAB capital losses: TCGA92/S2A and TCGA92/210A
  9. LAM15090Excess expenses, losses and deficits:  Set-off of BLAGAB non-trading deficits (loan relationships and derivatives): CTA09/S388-391
  10. LAM15100Excess expenses, losses and deficits: Set-off of Long-term Business Fixed Capital and other non-trading deficits (loan relationship and derivatives)
  11. LAM15110Excess expenses, losses and deficits:  Set-off of BLAGAB non-trading deficits on intangible fixed assets: FA12/S88
  12. LAM15120Excess expenses, losses and deficits:  Set-off of Long-term Business Fixed Capital and other non-trading loss on intangible fixed assets
  13. LAM15130Excess expenses, losses and deficits: Set-off BLAGAB UK property and overseas property  business losses: FA12/S87
  14. LAM15140Excess expenses, losses and deficits:  Set-off Long-term Business Fixed Capital property business losses
  15. LAM15150Excess expenses, losses and deficits: Group relief – a brief summary
  16. LAM15200Excess expenses, losses and deficits: Introduction to loss reform CTA10/Part 5A CTA10/ Part 7A
  17. LAM15210Excess expenses, losses and deficits: Insurer carrying on BLAGAB business - calculating the maximum set-off of carried forward losses against total profits
  18. LAM15300Excess expenses, losses and deficits: Loss reform: shock losses: Introduction CTA2010/SS269ZJ-269ZO
  19. LAM15310Excess expenses, losses and deficits: Loss restriction: switching off the loss restriction when there is a shock loss: Has there been a shock loss? CTA10/269ZM
  20. LAM15320Excess expenses, losses and deficits:  Loss reform: shock losses: solvency loss and shock loss threshold company that has no ring-fenced funds CTA2010/S269ZN and CTA2010/S269ZO
  21. LAM15330Excess expenses, losses and deficits:  Loss reform: shock losses: solvency loss CTA2010/S269ZO and shock loss threshold when company has ring-fenced funds
  22. LAM15340Excess expenses, losses and deficits: Loss reform: shock losses: quantifying the shock loss when the shock loss period is not an accounting period CTA10/S269ZK
  23. LAM15350Excess expenses losses and deficits: Loss reform: shock losses: requirements for a valid shock loss claim: CTA10/S269ZK and CTA10/S269ZL
  24. LAM15360Excess expenses, losses and deficits: Loss reform: shock losses: Using shock losses CTA10/S269ZJ
  25. LAM15400Excess expenses, losses and deficits: Loss reform: deduction of carried forward losses from BLAGAB trade profits 1 April 2017 to 5 July 2018 FA12/S124D
  26. LAM15410Excess expenses, losses and deficits:  Loss reform: companies carrying on BLAGAB- the maximum set-off of carried forward losses against total profits 1 April 2017 and 5 July 2018 CTA10/S269ZE