We are now closed for the Christmas and New Year period, returning on Monday 5th January 2026. Orders placed during this time will be processed upon our return on 5th January.
Preface; Abbreviations and References; Table of Cases; Table of Statutes; Table of Statutory Instruments; Glossary of Terms; Introduction: Lloyd's - What's in a Name? Becoming a Lloyd's Name; Scottish Limited Partnerships; Corporate Members of Lloyd's; Taxation of Corporate Members; Conversion by Individual Names to Corporate Status; Taxation of Lloyd's Income; Deductible Expenses; The Special Reserve Fund (SRF); Relief for Losses; Cessation of Underwriting; Capital Gains Tax (CGT); Compliance (Tax Returns and Tax Payments); Value Added Tax (VAT); Inheritance Tax; Overseas Matters; United States and Canadian Taxation for Lloyd's Members; Taxation in Australia, Ireland and the Isle of Man; Double Taxation Relief; Retirement Annuities and Personal Pensions; National Insurance Contributions; The RITC Discounting Dispute; Appendices; Index
