Lloyd's underwriters
Agents
Ancillary trust funds
Generally
Meaning
Assessment and collection of tax
Generally
Regulations
Business property relief
Cap £25,000
Capital gains tax
Cessation of business
Claim where business commenced before 1 January 1972
Death on or after 6 April 1994
Final year of assessment
Terminal loss relief
Charge to tax
Closing year, meaning
Compliance
Conversion to limited liability underwriting
Capital gains tax, roll-over relief on disposal of syndicate capacity
Generally
Income tax, carry-forward of loss relief following conversion
Successor companies
Successor partnerships
Withdrawal of resignation notice
Corporate members
Accounting period in which profits or losses arise
Amount payable under stop-loss insurance
Ancillary trust
Cessation, final underwriting year
Change of accounting basis, mark to market
Computation of profits
Double taxation relief
Foreign permanent establishments, exemption for profits or losses
Group relief restriction
Interest rate and currency contracts and options
Meaning
Premium trust funds
Regulations
Stop-loss and quota share insurance
Tax credits
Transfer of business without change of ownership
Corporate members, settlements without interest in possession
Corporation tax, currency
Damages
Generally
Interest
Death of member
Generally
On or after 6 April 1994
Death of partner
Double taxation relief
Allocation of foreign tax to UK years of assessment
Corporate members
Pooled foreign tax
Refunds of foreign tax
Earned income
Equalisation reserves
General insurance reserves
Generally
Individual members
Amount payable under stop-loss insurance
Assessment and collection of tax
Cessation claim where business commenced before 1 January 1972
Cessation, final year of assessment
Death on or after 6 April 1994
Generally
Stop-loss and quota share insurance
Terminal loss relief
Winding up of old-style special reserve fund
Inspector, meaning
Intangible fixed assets, exclusion of
Loan relationships
Managing agent, meaning
Meanings
Member, meaning
Members' agent
Meaning
Pooling arrangements
Non-residents with UK branch or agency
Non-working, Class 4 contributions
Partnerships
Personal representatives carrying on business
Post-cessation receipts
Premium trust funds
Assets, treatment
Deposit-takers deduction of tax at source
Meaning
Tax credits
Year of assessment
Prescribed, meaning
Profits, meaning
Quoted securities
Registration of syndicates
Generally
Representation
Regulating trustee, meaning
Regulations, HMRC's powers
Relevant UK earnings
Replacement of business assets
Retirement annuity relief
Returns
Error or mistake
Reasonable excuse
Returns for syndicates
Correction of errors
Generally
Running-off syndicates
Scottish limited partnerships
Self-assessment, taxed income and tax credits
Special reserve fund
Cash calls, payments out of fund to cover
Cessation
Cessation, payments out of fund
Cessation, tax consequences
General requirements
Member's absolute entitlement
Payments into fund out of syndicate profits
Payments into or out of fund, prescribed periods
Payments into or out of fund, tax consequences
Syndicate losses, payments out of fund
Syndicate profit or loss, running-off syndicates
Valuation
Valuation and payments out of fund of excess amounts
Winding up old-style funds
Special reserve funds
Stop-loss and quota share insurance
Amount payable under
Generally
Stop-loss insurance, meaning
Syndicates
Amendment of determinations and enquiries
Apportionment of profit or loss
Determination of profit or loss
Discovery determinations
Effect of determination on members
Electronic communications
HMRC's determinations
Meaning
Non-delivery of return, reasonable excuse
Notice to provide report on technical provisions
Relief in case of mistake in return
Repayment of tax deducted etc. from investment income
Returns by managing agent
Time limits, assessments
Tax credits
Terminal loss relief
Time-limits
Making certain assessments
Underwriting business, meaning
Winding up of old-style special reserve fund, individual members
Year of assessment in which profits or losses arise