LAM13000 - Transfer of long-term business

1. LAM13010

   Introduction
2. LAM13020

   Commercial background
3. LAM13030

   Summary of the process for FSMA 2000/Part VII of transfers
4. LAM13040

   The taxation of insurance business transfer schemes: FA12/S128-135 and FA12/SCH17
5. LAM13050

   Accounting for business transfers
6. LAM13060

   Intra-group transfers and demutualisations: FA12/S129
7. LAM13070

   Transfers between non-group companies: FA12/S130
8. LAM13080

   The anti-avoidance rule: FA12/S132
9. LAM13090

   Friendly societies: FA12/S152
10. LAM13100

    Other tax consequences of business transfers: expenses: corporation tax liabilities
11. LAM13200

    Accounting for Part VII transfers: UK GAAP and IFRS Diagrams
12. LAM13210

    IFRS
13. LAM13220

    UK GAAP