– 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
Case Law – Legal & General Assurance Society Ltd v Thomas (HMIT)

Freestanding AVCs

Commentary – 2.16

Fund investment, exemption

Commentary – 7.11.5

Investments, control over

Commentary – 8.9.16

Pension funds, taxation

Commentary – 1.6.3

Trading outside UK

Commentary – Tax Reporter ¶173-700

Transfer value direct payments to

Commentary – 6.20