LLM6000 - Conversion: contents
Until 1993 all members of Lloyd’s were individuals. Since then, many have transferred their underwriting to one of a number of types of corporate body member (LLM1070). This is referred to as ‘conversion’. LLM6010 onwards explains the tax issues arising from conversion.
These types of limited liability member are also now the only means by which any new individuals can participate in the Lloyd’s market.
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LLM6010Conversion: types of conversion vehicle
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LLM6020Conversion: ‘interavailability’
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LLM6030Conversion: collective conversion vehicles: introduction
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LLM6040Conversion: collective conversion vehicles: shares and loan stock
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LLM6050Conversion: Namecos
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LLM6060Conversion: Scottish limited partnerships: introduction
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LLM6070Conversion: Scottish limited partnerships: types of partner
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LLM6080Conversion: Scottish limited partnerships: tax regulations
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LLM6090Conversion: Scottish limited partnerships: restriction of loss relief
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LLM6100Conversion: Scottish limited partnerships: commencement and cessation
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LLM6110Conversion: Scottish limited partnerships: terminal loss relief
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LLM6120Conversion: Scottish limited partnerships: capital gains
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LLM6130Conversion: Scottish limited partnerships: completing tax returns
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LLM6140Conversion: Scottish limited partnerships: completing tax returns: non-resident partners
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LLM6150Conversion: Limited Liability Partnerships
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LLM6160Conversion: tax reliefs: background
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LLM6170Conversion: Schedule 20A Finance Act 1993
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LLM6180Conversion: Schedule 20A FA 93: Nameco conversions
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LLM6190Conversion: Schedule 20A FA 93: Nameco conversions: trading losses
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LLM6200Conversion: Schedule 20A FA 93: Nameco conversions: syndicate capacity
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LLM6210Conversion: Schedule 20A FA 93: Nameco conversions: ATF assets
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LLM6220Conversion: Schedule 20A FA 93: SLP and LLP conversions
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LLM6230Conversion: Schedule 20A FA 93: supplementary provisions