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Taxation of Insurance Business"" is a lucid and authoritative survey of insurance taxation. It provides both tax practitioners and insurance professionals with a comprehensive understanding of this complex area. Introductory chapters set the subject in its historical and organizational context. Every aspect of the taxation of insurance business is then explained in depth and detail, but clearly and concisely, and illustrated with practical worked examples. Ths third edition incorporates changes arising from the 1989, 1990 and 1991 Finance Acts.