Taxation of Lloyd's Underwriters

For many years Taxation of Lloyd's Underwriters has been an essential resource for practitioners looking to guide Lloyd's Names through the fiscal minefield. The thirteenth edition contains comprehensive analysis on how the tax regime affects Lloyd's Names, as well as detailing how they can best shelter their profits from tax. This new edition reflects the move to limited liability membership and partnerships, and new ways of facilitating the use of losses brought forward against profits, as well as capital gains rollover reliefs. New edition includes: - Changes in respect of English Limited Liability Partnerships - Changes on pensions as a result of the A-day reforms - Expansion of the overseas chapters - More on the treatment of namecos (small family companies rather than the large institutional companies) and bringing in family members - Legislative changes including ITTOIA 2005 and ITA 2007, and minor changes arising from the Finance Acts; also some new Sis