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HMRC internal manual

Life Assurance Manual

From:
HM Revenue & Customs
Published
5 August 2019
Updated:
21 November 2023 - See all updates
  1. Back to contents

LAM02000 - I-E Overview

This manual has yet to be updated for the interest restriction and changes to relief for carried forward losses introduced by Finance (No.2) Act 2017.

  1. LAM02010
    Background and policy objective
  2. LAM02020
    Computation overview
  3. LAM02030
    Landscape of the legislation in FA12/Part 2
  4. LAM02040
    Charge to Tax on I-E basis: separate businesses/trades: FA12/S66-67
  5. LAM02050
    FA12/S68-72
  6. LAM02060
    Calculating I-E profit: the 6 steps in FA12/S73
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