Taxation of insurance business
Author(s)
Bibliographic Information
Taxation of insurance business
Butterworths, 1999
4th ed.
Available at / 2 libraries
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Note
Previous ed.: 1992
Includes index
Revised and augmented by James S. MacLeod with Michael D.E. Newstead, Charles Vitez, James Young
Description and Table of Contents
Description
The definitive work in this area providing tax practitioners and insurance professionals with a comprehensive understanding of this complex area. This book sets the subject in its historical and organisational context and uses practical worked examples to illustrate every aspect of the taxation of insurance business.
Table of Contents
"1. The British Insurance Industry2. The Taxation of Companies in the UK3. The Development of Insurance Company Taxation4. Long-Term Business - General Principles of Taxation5. Long-Term Business - Investment Income and Gains6. Long-Term Business - Expenses, Interest and Capital Allowances7. Long-Term Business - Case I Profits and Losses8. Long-Term Business - General Annuity Pension, Life Reinsurance and ISA Business Profits9. Long-Term Business - Capital Redemption, Permanent Health and Pension Management10. Long-Term Business - Foreign Aspects11. Demutualisations and Other Transfers of Insurance Business12. General Insurance Business13. General Insurance Policies14. Life Insurance Policies - Income Tax and Capital Gains Tax15. Life Insurance Policies - Inheritance Tax16. Annuities 17. Friendly Societies18. Insurance Premium Tax19. Value Added TaxAppendiciesIndex"
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