LAM13000 - Transfer of long-term business

  1. LAM13010
    Introduction
  2. LAM13020
    Commercial background
  3. LAM13030
    Summary of the process for FSMA 2000/Part VII of transfers
  4. LAM13040
    The taxation of insurance business transfer schemes: FA12/S128-135 and FA12/SCH17
  5. LAM13050
    Accounting for business transfers
  6. LAM13060
    Intra-group transfers and demutualisations: FA12/S129
  7. LAM13070
    Transfers between non-group companies: FA12/S130
  8. LAM13080
    The anti-avoidance rule: FA12/S132
  9. LAM13090
    Friendly societies: FA12/S152
  10. LAM13100
    Other tax consequences of business transfers: expenses: corporation tax liabilities
  11. LAM13200
    Accounting for Part VII transfers: UK GAAP and IFRS Diagrams
  12. LAM13210
    IFRS
  13. LAM13220
    UK GAAP