LAM06000 - I-E Profit: Calculation of the tax charge

  1. LAM06010
    Calculation of the tax charge: Introduction and policyholders’ rate of tax: FA12/S68, FA12/S69 and FA12/S102
  2. LAM06020
    Calculation of the tax charge: Determining the policyholders’ share of I-E profit: the policyholders’ share: FA12/S103
  3. LAM06030
    Calculation of the tax charge: Determining the policyholders’ share of I-E profit: meaning of the adjusted amount: FA12/S104
  4. LAM06040
    Calculation of the tax charge: Determining the policyholders’ share of I-E profit: shareholders’ share of BLAGAB non-taxable distributions (BNTD): FA12/S105
  5. LAM06050
    Calculation of the tax charge: Determining the policyholders’ share of I-E profit - example
  6. LAM06060
    Calculation of the tax charge: No reliefs to be given against the policyholders’ share of I-E profits FA12/S127