Chapter CIRD13560
| Published date | 11 March 2016 |
| Record Number | CIRD13560 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In general, the profits of life assurance companies are not assessed as trade profits even though their activities are trading in nature. Instead, they are taxed under a particular regime known as the I-E system. This is explained in the Life Assurance Manual (LAM).
Because of this, there are special provisions in CTA09/PART8 to cover the position of life insurance companies. These exclude from the scope of Part 8 intangible fixed assets held by a company for the purposes of its life assurance business except:
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computer software, but subject to:
- the general exclusion for software treated for accounting purposes as part of the cost of...
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