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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Taxation of BLAGAB income and capital gains / D7.443 Taxation of BLAGAB chargeable gains

D7.443 Taxation of BLAGAB chargeable gains

Corporate tax

In general terms the rules for calculating the chargeable gains and allowable losses accruing to a life insurance company on disposals of its assets follow the normal rules applicable to all corporate taxpayers. See

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I7.323 APR and successions

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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