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This book is the most up-to-date work available in this area, providing invaluable guidance on the tax treatment, tax compliance and tax planning of Names under the much altered Corporation of Lloyd's taxation regime.
Covers all the technicalities of the subject succinctly and clearly in a well organised, sign-posted text that makes locating information simple and fast, with numerous cross-references. The new edition includes: Full coverage of the relevant sections of the Finance Act 2002 Effects of losses on tax returns Details of new general insurance reserve provisions Inheritance tax update Revised appendices