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Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.
Recovering sums due in respect of antecedent recoveries such as excessive pension contributions, misfeasance of directors, voidable dispositions and transactions defrauding creditors
This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 effective from 1 January 2013.
Check how to send life insurance Chargeable Event Certificates in electronic flat text file format to HMRC for gains occurring on or after 6 April 2002.
This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
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