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HMRC internal manual

Capital Gains Manual

Lloyd's underwriting - general

Work on the taxation of the Lloyd’s insurance market is concentrated in the Large Business Service (LBS) Financial Sector in London, in the High Net Worth Unit (Shipley), in the Local Compliance Small and Medium Enterprises (SME) Team (Bradford) and in the Local Compliance Large Partnership Unit (Leeds). The Lloyd’s Manual (LLM) covers issues involving Lloyd’s.