LAM10000 - Reinsurance

  1. LAM10010
    Introduction to the taxation of life reinsurance
  2. LAM10020
    What is reinsurance?
  3. LAM10030
    Types of life reinsurance contracts
  4. LAM10040
    The commercial rationale for reinsurance
  5. LAM10050
    Accounting for reinsurance arrangements: 바카라 사이트˜deposit back바카라 사이트™ and 바카라 사이트˜funds withheld바카라 사이트™
  6. LAM10100
    The taxation of reinsurance companies: overview
  7. LAM10110
    Reinsurance of BLAGAB: background to FA12/S57(2)(e) and S90
  8. LAM10200
    Imputation of investment return in the cedant FA12/S90
  9. LAM10210
    Circumstances when cedant not subject to imputation of investment return under S90(4): reinsurance arrangements entered into on or after 1 June 2018
  10. LAM10220
    Circumstances when cedant not subject to imputation of investment return under S90(4): reinsurance arrangements entered into before 1 June 2018
  11. LAM10230
    Calculation of imputed investment return FA12/S90 (reinsurance arrangements entered into on or after 1 June 2018)
  12. LAM10240
    Calculation of imputed investment return FA12/S90: reinsurance arrangements entered into before 1 June 2018
  13. LAM10300
    Reinsurance of BLAGAB treated as BLAGAB in reinsurer: FA12/S57(2)(e)
  14. LAM10305
    Reinsurance of BLAGAB treated as BLAGAB in reinsurer: FA12/S130A
  15. LAM10310
    Definition of Excluded Business: Group companies in the UK SI2018/538/Regulation 5
  16. LAM10320
    Excluded Business: Overseas companies SI2018/538/ Regulation 6
  17. LAM10400
    FA12/S65 The taxation of BLAGAB group reinsurers