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Official guidance
Lloyd's Manual

LLM8000 · Names: capital gains tax and inheritance tax

  • LLM8010 · Capital gains: Names: syndicate capacity: background
  • LLM8020 · Capital gains: Names: syndicate capacity: acquisition and disposal: consideration
  • LLM8030 · Capital gains: Names: syndicate capacity: acquisition and disposal: incidental costs
  • LLM8040 · Capital gains: Names: syndicate capacity: acquisition and disposal: enhancement expenditure
  • LLM8050 · Capital gains: Names: syndicate capacity: disposals: indexation and taper relief
  • LLM8060 · Capital gains: Names: syndicate capacity: disposals: computation of gain or loss
  • LLM8070 · Capital gains: Names: syndicate capacity: disposals: syndicate mergers
  • LLM8080 · Capital gains: Names: syndicate capacity: disposals: reversion to managing agent
  • LLM8090 · Capital gains: Names: syndicate capacity: disposals: conversion
  • LLM8100 · Capital gains: Names: syndicate capacity: negligible value
  • LLM8110 · Capital gains: Names: syndicate capacity: MAPAs: introduction
  • LLM8120 · Capital gains: Names: syndicate capacity: MAPAs: years of assessment up to and including 1998-99 (1)
  • LLM8130 · Capital gains: Names: syndicate capacity: MAPAs: years of assessment up to and including 1998-99 (2)
  • LLM8140 · Capital gains: Names: syndicate capacity: MAPAs: years of assessment up to and including 1998-99 (3)
  • LLM8150 · Capital gains: Names: syndicate capacity: MAPAs: years of assessment 1999-2000 onwards (1)
  • LLM8160 · Capital gains: Names: syndicate capacity: MAPAs: years of assessment 1999-2000 onwards (2)
  • LLM8170 · Capital gains: Names: ancillary trust funds
  • LLM8180 · Capital gains: Names: special reserve funds
  • LLM8190 · Capital gains: Names: reliefs
  • LLM8200 · Capital gains: Names: retirement relief
  • LLM8205 · Capital gains: Names: Business Asset Disposal Relief
  • LLM8210 · Capital gains: Names: reinvestment relief
  • LLM8220 · Capital gains: Names: roll-over relief
  • LLM8230 · Capital gains: Names: relief for gifts of business assets
  • LLM8240 · Capital gains: Names: indexation and taper relief
  • LLM8250 · Capital gains tax: Names: non-resident Names
  • LLM8260 · Inheritance tax: Names: introduction
  • LLM8270 · Inheritance tax: Names: valuation of the Lloyd’s interest
  • LLM8280 · Inheritance tax: Names: valuation of the Lloyd’s interest: discounts
  • LLM8290 · Inheritance tax: Names: business property relief
  • LLM8300 · Inheritance tax: Names: business property relief: rate of relief
  • LLM8310 · Inheritance tax: Names: business property relief: interavailability
  1. Names: capital gains tax and inheritance tax: contents
  2. Capital gains tax: Names: non-resident Names

LLM8250 | Capital gains tax: Names: non-resident Names

From HM Revenue & Customs · Lloyd's Manual

Not ordinarily resident in the UK (NOR) Names are only chargeable to CGT on assetsconnected with the trade where those assets are situated in the UK.

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