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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /I-E basis / D7.467 I-E basis—BLAGAB trade profit or loss

D7.467 I-E basis—BLAGAB trade profit or loss

Corporate tax

D7.467 I-E basis—BLAGAB trade profit or loss

Although a life insurance company's BLAGAB is taxed on the I-E basis it is still required to calculate a BLAGAB trade profit or loss for the purposes of the minimum profits test in FA 2012, s 93 and in order to determine the split of the I-E profit between the policyholders

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B6.749 ATED—property developers

C1.106 Allowable capital losses

A4.214 Claims following further assessments—income tax and capital gains tax

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

E4.115 Employment income—place of performance of duties

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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