Taxation of insurance business

著者

書誌事項

Taxation of insurance business

James S. MacLeod, Arthur Levitt

Butterworths, 1992

3rd ed

大学図書館所蔵 件 / 全6件

この図書・雑誌をさがす

注記

Previous ed.: 1988

Includes index

内容説明・目次

内容説明

"Taxation of Insurance Business" is a lucid and authoritative survey of insurance taxation. It provides both tax practitioners and insurance professionals with a comprehensive understanding of this complex area. Introductory chapters set the subject in its historical and organizational context. Every aspect of the taxation of insurance business is then explained in depth and detail, but clearly and concisely, and illustrated with practical worked examples. Ths third edition incorporates changes arising from the 1989, 1990 and 1991 Finance Acts.

目次

  • The British insurance industry. The taxation of companies in the UK
  • development of insurance company taxation
  • long term business - general principles of taxation
  • long-term business - investment income and gains
  • long-term business - expenses and capital allowances
  • long-term business - profits and losses
  • long-term business - general annuity and pension fund profits
  • long-term business - capital redemption and permanent healrh business
  • long-term business - foreign aspects
  • general insurance business
  • general insurance policies
  • life policies - income tax and capital gains tax
  • life insurance policies - inheritance tax
  • annuities
  • Value Added Tax. Appendices: pre1989 example of a full notional Case I promotion
  • pre-1989 mutual life insurance company - specimen computation
  • pre-1989 example of a group of proprietary life insurance companies
  • post-1989 example of full notional Case I computation.

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