Life assurance companies
– see also Insurance companies
Carrying on more than one category of business
Commentary –
Tax Reporter ¶173-705
Charge on trading income
Commentary –
Tax Reporter ¶173-710
Freestanding AVCs
Commentary –
Gaines on Pension Tax 2.16
Fund investment, exemption
Commentary –
Gaines on Pension Tax 7.11.5
Investments, control over
Commentary –
Gaines on Pension Tax 8.9.16
Pension funds, taxation
Commentary –
Gaines on Pension Tax 1.6.3
Trading outside UK
Commentary –
Tax Reporter ¶173-700
Transfer value direct payments to
Commentary –
Gaines on Pension Tax 6.20