HMRC has published the new Life Assurance Manual to its series of internal guidance manuals, covering the corporation tax regime for life assurance and other long-term insurance business which came into effect in January 2013.
A draft version of the guidance was released for consultation between December 2018 and February 2019.
HMRC has published the new Life Assurance Manual to its series of internal guidance manuals, covering the corporation tax regime for life assurance and other long-term insurance business which came into effect in January 2013.
A draft version of the guidance was released for consultation between December 2018 and February 2019.
