HMRC has published for consultation until 22 February 2019 a draft version of a new Life Assurance Manual, covering the corporation tax regime for life assurance and other long-term insurance business which came into effect in January 2013.
This comprehensive version of the draft guidance supersedes several tranches of interim guidance on specific aspects of the rules published during February and May 2013. Details of changes introduced by FA 2017 and additional material on friendly societies and mutuals will be incorporated in due course.
The December 2018 draft runs to 197 pages and will be updated as necessary in the light of comments received. See bit.ly/2Qt9syV.
HMRC has published for consultation until 22 February 2019 a draft version of a new Life Assurance Manual, covering the corporation tax regime for life assurance and other long-term insurance business which came into effect in January 2013.
This comprehensive version of the draft guidance supersedes several tranches of interim guidance on specific aspects of the rules published during February and May 2013. Details of changes introduced by FA 2017 and additional material on friendly societies and mutuals will be incorporated in due course.
The December 2018 draft runs to 197 pages and will be updated as necessary in the light of comments received. See bit.ly/2Qt9syV.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")