LLM6000 - Conversion

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.


LLM6010Conversion: types of conversion vehicle
LLM6020Conversion: ‘interavailability’
LLM6030Conversion: collective conversion vehicles: introduction
LLM6040Conversion: collective conversion vehicles: shares and loan stock
LLM6050Conversion: Namecos
LLM6060Conversion: Scottish limited partnerships: introduction
LLM6070Conversion: Scottish limited partnerships: types of partner
LLM6080Conversion: Scottish limited partnerships: tax regulations
LLM6090Conversion: Scottish limited partnerships: restriction of loss relief
LLM6100Conversion: Scottish limited partnerships: commencement and cessation
LLM6110Conversion: Scottish limited partnerships: terminal loss relief
LLM6120Conversion: Scottish limited partnerships: capital gains
LLM6130Conversion: Scottish limited partnerships: completing tax returns
LLM6140Conversion: Scottish limited partnerships: completing tax returns: non-resident partners
LLM6150Conversion: Limited Liability Partnerships
LLM6160Conversion: tax reliefs: background
LLM6170Conversion: Schedule 20A FA93
LLM6180Conversion: Schedule 20A FA93: Nameco conversions
LLM6190Conversion: Schedule 20A FA93: Nameco conversions: trading losses
LLM6200Conversion: Schedule 20A FA93: Nameco conversions: syndicate capacity
LLM6210Conversion: Schedule 20A FA93: Nameco conversions: ancillary trust fund (ATF) assets
LLM6220Conversion: Schedule 20A FA93: SLP and LLP conversions
LLM6230Conversion: Schedule 20A FA93: supplementary provisions
LLM6240Conversion: partnerships: treatment of stop loss premiums

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