Accountancy fees, allowable deductions

Accounts

Generally

Technical provisions made by general insurers

Annual subscription

Assessment and collection

Bank guarantee, allowable deductions

Basis of assessment

Generally

Opening and closing years

Basis of taxation

Business property relief

Central Fund payments/repayments

Cessations

Relief

Special reserve fund (new-style)

Chargeable gains

Ancillary funds

Generally

Losses

Members' agents pooling arrangements (MAPAs)

Premiums trust funds, identification of shares and securities

Retirement, non-syndicate gains and losses

Roll-over relief

Sources of gains and losses

Special reserve fund

Syndicate gains and losses

Syndicate rights

Syndicate rights, members' agent pooling agreements

Trustees

Commission, allowable deductions

Compensation receipts

Conversion to limited liability membership

Generally

Loss relief carry-forward

Roll-over reliefs

Successor companies, through

Successor partnerships, through

Death

Generally

Special reserve fund

Deductions allowable

Distribution year basis

Double taxation relief

Estate protection plan premiums

Allowable deductions

Returns

Expenses, allowable deductions

Fees, allowable deductions

First three years' membership

Foreign tax paid

Fourth year and after

Funds at Lloyd's

General insurers, technical provisions made by

Generally

Glossary of terms used

Governance

History

Income and gains

Inheritance tax

Business property relief

Interest relief

Expenses, loans to meet

Funds at Lloyd's

Generally

Underwriting losses

Unfunded losses, interest charged by managing agents

Investment income

Letter of credit/bank guarantee, allowable deductions

Litigation fees/fighting funds, allowable deductions

Lloyd's deposit

Lloyd's Members' Services Unit

Losses

Carry-forward against future underwriting income

Chargeable gains, relief against

Class 4 National Insurance Contributions, repayments

Double taxation relief

Early years of trade

Generally

Interest and surcharges

Payments on account

Pension payments

Repayment supplement

Run-off losses

Set-off against general income

Terminal loss relief

Year in which loss arises

Members' agent pooling arrangements (MAPAs)

Membership

Names, meaning

Non-resident names

Assessment

Double taxation relief

Generally

Report of UK income

Special arrangement

Special reserve funds

Opening and closing years

Overall premium limit

Partnerships

Payment of income tax

Agent's fraud or negligence

Apportionments of syndicate's profit or loss

Assessment on individual members, time limits

Determination of syndicate profit and loss

Discovery determinations

Effect of determination on members

Electronic communications

Enquiries and syndicate determinations

Fraud or negligence

Mistake in syndicate return

Names, by

Non-delivery of return, reasonable excuse

Repayment of tax deducted

Tax year to which taxed income and tax credits attributable

US returns

Premiums trust fund

Quota share contract premiums, allowable deductions

Reinsurance to close

Allowable deductions

Technical provisions

Resignation/winding up fees, allowable deductions

Retirement

Annuities

Generally

Non-syndicate gains and losses

Pension payments, losses

Personal pension premiums

Returns

By managing agents

US returns

Scottish limited partnerships

Solvency audit fees, allowable deductions

Special reserve fund (new-style)

Cash calls

Cessations

Death

Generally

Losses

Overall premium limit

Payments into, tax consequences

Terminal loss relief

Transfers into

Withdrawals

Special reserve fund (old-style)

Stop loss premiums, allowable deductions

Stop loss recoveries

Subscriptions, allowable deductions

Syndicate accounts

Syndicate, meaning

Technical provisions made by general insurers

Trading income

Ancillary trust funds

Generally

Premiums trust fund

Underwriting account

US names

Assessment

Double taxation relief

Generally

Report of UK income

Special arrangement

Special reserve funds

Winding up fees, allowable deductions