GIM9000 - Mutual insurance

This section describes mutual general insurance and explains aspects of the tax treatment of mutual general insurers.

1. GIM9010

   What is mutuality?
2. GIM9020

   What is mutual insurance?
3. GIM9025

   Islamic takaful insurance arrangements
4. GIM9030

   Mutual insurance as a trade
5. GIM9040

   Mutual insurance as a trade: severability of mutual and non-mutual business
6. GIM9050

   Tax treatment
7. GIM9060

   Tax treatment: accounting periods beginning before 1 October 2002: loan relationships, exchange gains & losses and financial instruments
8. GIM9090

   Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses
9. GIM9100

   Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses
10. GIM9110

    Tax treatment: accounting periods beginning on or after 1 October 2002: derivatives
11. GIM9120

    Particular types: health mutuals: background
12. GIM9130

    Particular types: health mutuals: is the business mutual?
13. GIM9140

    Particular types: captive mutual insurers
14. GIM9150

    Distributions by mutual insurers
15. GIM9160

    Change of status to non-mutual: transitional issues
16. GIM9170

    Transfers of business by a mutual insurer