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Home / Simons-Taxes / Corporate tax / Part D7 Financial service sectors / Division D7.4 Life insurance and friendly societies etc

Division D7.4 Life insurance and friendly societies etc

Corporate tax

Division D7.4 Life insurance and friendly societies etc

D7.401 Overview of life insurance
D7.404 Long-term business—background to taxation principles and administration
D7.405 Separate tax bases for different types of business
D7.407 Taxation of different types of insurance business
D7.410 Long-term business fixed capital
D7.410A Double taxation relief and life insurance companies
D7.411 Categories of long-term business
D7.421 Reinsurance—general taxation principles
D7.422 Insurance special purpose vehicles
D7.425 Calculation of long-term business profits
D7.431 Apportionment of income, expenses and gains under the I-E basis
D7.435 Calculating the I-E profit
D7.436 BLAGAB income
D7.437 Taxation of BLAGAB income
D7.442 BLAGAB chargeable gains
D7.443 Taxation of BLAGAB chargeable gains
D7.444 BLAGAB and annual deemed disposals of unit trusts and offshore funds
D7.444A BLAGAB and transfers of assets to collective investment schemes
D7.445 BLAGAB and equities
D7.448 BLAGAB and gains from venture capital investment partnerships (VCIPs)
D7.453 Transfers of assets and long-term business
D7.456 Ring-fencing of losses and BLAGAB
D7.459 BLAGAB management expenses
D7.462 BLAGAB acquisition expenses before 1 January 2023
D7.464A Transitional provisions on adopting IFRS 17
D7.465 General annuity business
D7.467 I-E basis—BLAGAB trade profit or loss
D7.468 BLAGAB trade profit or loss—policyholder tax
D7.469 Minimum profits charge
D7.470 BLAGAB trade losses
D7.475 I-E profit—rates of tax applying
D7.476 Determining the policyholders' share of the I-E profit
D7.478 Capital allowances and life insurance companies
D7.483 Transfers of long-term business—general principles
D7.484 Relief for transferor's BLAGAB expenses
D7.485 Intra-group transfers and demutualisations
D7.486 Transfers of insurance business between non-group companies
D7.487 Transfers of non-BLAGAB business
D7.488 Anti-avoidance and the transfer of long-term business
D7.489 Modified CFC rules for insurance companies
D7.492 General principles
D7.493 Transition—deemed accounting date for non-calendar year end companies
D7.494 Transition—making the comparison
D7.495 Transition—analysing the total transitional difference
D7.496 Transition—excluded items
D7.497 Apportionment of relevant computational items
D7.498 Apportionment of relevant computational items—with-profits funds
D7.499 Apportionment of relevant computational items—non-profit funds
D7.4100 Apportionment of relevant computational items—companies with insubstantial BLAGAB
D7.4101 Taxation of relevant computational items

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