Lloyd's underwriters (individuals)
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
