Accounting period in which profits or losses arise

Commentary – Tax Reporter ¶803-180

Ancillary trust funds

Commentary – Tax Reporter ¶803-120

Capital requirements

Commentary – Tax Reporter ¶802-980 ; Tax Reporter ¶803-080

Cessation, final underwriting year

Commentary – Tax Reporter ¶803-340

Claims equalisation reserves

Commentary – Tax Reporter ¶803-230

Collection of tax

Commentary – Tax Reporter ¶803-320

Control

Commentary – Tax Reporter ¶802-960

Corporation tax charge

Commentary – Tax Reporter ¶803-160

Determination of profits or losses

Commentary – Tax Reporter ¶803-320

Economic capital assessment

Commentary – Tax Reporter ¶803-060

Funds at Lloyd's

Commentary – Tax Reporter ¶803-000 ; Tax Reporter ¶803-020

Generally

Commentary – Tax Reporter ¶802-900

Group relief restriction

Commentary – Tax Reporter ¶803-280

Limited partnerships

Commentary – Tax Reporter ¶803-360

Loan relationships

Commentary – Tax Reporter ¶718-050
HMRC Guidance – CFM39220 ; CFM39230

Losses

Commentary – Tax Reporter ¶738-400 ; Tax Reporter ¶803-260

Membership requirements

Commentary – Tax Reporter ¶802-920

Over and underprovision of liabilities

Commentary – Tax Reporter ¶803-200

Overall premium limit

Commentary – Tax Reporter ¶803-040

Partnerships

Commentary – Tax Reporter ¶275-310

Premiums trust funds

Commentary – Tax Reporter ¶803-100

Quota share insurance

Commentary – Tax Reporter ¶803-240

Reinsurance to close

Commentary – Tax Reporter ¶803-200 ; Tax Reporter ¶803-220

Restriction on activities

Commentary – Tax Reporter ¶802-940

Schedule D, Case I

Commentary – Tax Reporter ¶803-160

Scottish limited partnerships

Commentary – Tax Reporter ¶803-360

Stop-loss insurance

Commentary – Tax Reporter ¶803-240

Transfer of a name's business to

Commentary – Tax Reporter ¶803-140

Transfer without change of ownership

Commentary – Tax Reporter ¶803-300