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Guest Editor Philip Lewis of KPMG in the UK introduces this insurance special edition
Welcome to a special edition of The Tax Journal concentrating on insurance companies. Those not involved in insurance may wonder why a special edition is required — particularly those who recall a previous insurance special edition three years ago.
A large part of the reason — and a large part of this edition — is the ongoing consultation process on several aspects of the corporate taxation of life assurance companies and on one aspect in particular for general insurance companies.
I have tried in my article later in this edition to set the scene for the life company consultation and several of my colleagues then discuss more specific aspects. Even those not...

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