Preface; Abbreviations and References; Table of Cases; Table of Statutes; Table of Statutory Instruments; Glossary of Terms; Introduction: Lloyd's - What's in a Name? Becoming a Lloyd's Name; Scottish Limited Partnerships; Corporate Members of Lloyd's; Taxation of Corporate Members; Conversion by Individual Names to Corporate Status; Taxation of Lloyd's Income; Deductible Expenses; The Special Reserve Fund (SRF); Relief for Losses; Cessation of Underwriting; Capital Gains Tax (CGT); Compliance (Tax Returns and Tax Payments); Value Added Tax (VAT); Inheritance Tax; Overseas Matters; United States and Canadian Taxation for Lloyd's Members; Taxation in Australia, Ireland and the Isle of Man; Double Taxation Relief; Retirement Annuities and Personal Pensions; National Insurance Contributions; The RITC Discounting Dispute; Appendices; Index
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