Agents

Ancillary trust funds

Generally

Meaning

Assessment and collection of tax

Generally

Regulations

Business property relief

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

Payment of tax

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

Roll-over relief

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