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For many years Taxation of Lloyd's Underwriters has been an essential resource for practitioners looking to guide Lloyd's Names through the fiscal minefield. The thirteenth edition contains comprehensive analysis on how the tax regime affects Lloyd's Names, as well as detailing how they can best shelter their profits from tax. This new edition reflects the move to limited liability membership and partnerships, and new ways of facilitating the use of losses brought forward against profits, as well as capital gains rollover reliefs.