GIM9000 - Mutual insurance
This section describes mutual general insurance and explains aspects of the tax treatment of mutual general insurers.
| GIM9010 | What is mutuality? |
| GIM9020 | What is mutual insurance? |
| GIM9030 | Mutual insurance as a trade |
| GIM9040 | Mutual insurance as a trade: severability of mutual and non mutual business |
| GIM9050 | Tax treatment |
| GIM9060 | Tax treatment: accounting periods ending before 1 October 2002: loan relationships |
| GIM9070 | Tax treatment: accounting periods ending before 1 October 2002: exchange gains and losses |
| GIM9080 | Tax treatment: accounting periods ending before 1 October 2002: financial instruments |
| GIM9090 | Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses |
| GIM9100 | Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses |
| GIM9110 | Tax treatment: accounting periods beginning on or after 1 October 2002: derivatives |
| GIM9120 | Particular types: health mutuals: background |
| GIM9130 | Particular types: health mutuals: is the business mutual? |
| GIM9140 | Particular types: captive mutual insurers |
| GIM9150 | Distributions by mutual insurers |
| GIM9160 | Change of status to non-mutual: transitional issues |
| GIM9170 | Transfers of business by a mutual insurer |
