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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.6 Lloyd's underwriters /Lloyd's underwriters—losses / E5.628 Miscellaneous

E5.628 Miscellaneous

Personal and employment tax

Advance calls

Names may have to meet advance calls of funds for an underwriting account before that account has ended. Although advance calls may be paid at the same time as actual losses they are treated separately for tax purposes because

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B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I7.504 Designation for the conditional exemption

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

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.1212 Protector of a foreign trust

D6.233 Rights issue—sale of rights nil paid

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