GIM8000 - Reinsurance and other forms of risk transfer
This section describes the tax treatment of reinsurance arrangements and other forms of risk transfer entered into by general insurers. See the Life Assurance Manual for the tax treatment of reinsurance arrangements entered into by life insurance companies.
Background |
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Types of reinsurance |
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Types of reinsurance: proportional reinsurance |
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Types of reinsurance: proportional reinsurance: quota share reinsurance example |
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Types of reinsurance: proportional reinsurance: surplus reinsurance example |
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Types of reinsurance: non-proportional reinsurance |
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Types of reinsurance: non-proportional reinsurance: example of excess of loss |
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Types of reinsurance: non-proportional reinsurance: example of layered treaty |
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Types of reinsurance: non-proportional reinsurance: example of stop loss |
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Types of reinsurance: non-proportional reinsurance: loss portfolio reinsurance |
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Types of reinsurance: Japanese earthquake risks |
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Tax issues |
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Tax issues: transactions between connected persons: transfer pricing |
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Tax issues: transactions between connected persons: section 774 ICTA 1988 |
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Tax issues: transactions between connected persons: parent funding subsidiary |
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Tax issues: connected persons: captive reinsurance |
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Tax issues: retrospective treaty reinsurance |
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Financial reinsurance and alternative risk transfer (ART) |
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Financial reinsurance and alternative risk transfer (ART): transfer of risk |
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Financial reinsurance and alternative risk transfer (ART): financial/finite insurance and reinsurance |
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Financial reinsurance and alternative risk transfer (ART): spread loss contracts |
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Financial reinsurance and alternative risk transfer (ART): time and distance policies |
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Financial reinsurance and alternative risk transfer (ART): loss portfolio transfer |
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Financial reinsurance and alternative risk transfer (ART): derivatives |
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Financial reinsurance and alternative risk transfer (ART): “over the counter” products |
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Financial reinsurance and alternative risk transfer (ART): securitisation and sidecars |
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Financial reinsurance and alternative risk transfer (ART): accounting treatment: FRS5 |
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Financial reinsurance and alternative risk transfer (ART): accounting treatment: ABI SORP |
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Financial reinsurance and alternative risk transfer (ART): FSA guidance |
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Financial reinsurance and alternative risk transfer (ART): tax treatment |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: enquiries |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: examples |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: fronting |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: mutuals |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: change of accounting treatment |
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Financial reinsurance and alternative risk transfer (ART): tax treatment: the FSA return |
