GIM9000 - Mutual insurance
This section describes mutual general insurance and explains aspects of the tax treatment of mutual general insurers.
What is mutuality? |
|
What is mutual insurance? |
|
Islamic takaful insurance arrangements |
|
Mutual insurance as a trade |
|
Mutual insurance as a trade: severability of mutual and non-mutual business |
|
Tax treatment |
|
Tax treatment: accounting periods beginning before 1 October 2002: loan relationships, exchange gains & losses and financial instruments |
|
Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses |
|
Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses |
|
Tax treatment: accounting periods beginning on or after 1 October 2002: derivatives |
|
Particular types: health mutuals: background |
|
Particular types: health mutuals: is the business mutual? |
|
Particular types: captive mutual insurers |
|
Distributions by mutual insurers |
|
Change of status to non-mutual: transitional issues |
|
Transfers of business by a mutual insurer |
