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HMRC internal manual

Lloyd's Manual

Updates: Lloyd's Manual

2016

published amendments

Names: capital gains tax and inheritance tax: contents
Updated linked to LLM8205
Capital gains: Names: entrepreneurs' relief
Update to reflect changes to Entrepreneur's Relief.

published amendments

Names: capital gains tax and inheritance tax: contents
Updated contents page

published amendments

Reinsurance to close (RITC), technical provisions and equalisation reserves: introduction
Updated to reflect FA12 changes
Equalisation reserves for corporate and partnership members: background
Updated to reflect FA12 changes
Updated to reflect FA12 changes

published amendments

Equalisation reserves for corporate and partnership members: repeal
Updated to fix hyperlink
Reinsurance to close (RITC), technical provisions and equalisation reserves: introduction
Updated to fix hyperlink