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Results: 1-10 of 21

Chaucer latest Lloyd's entity to consider new domicile
  • Locke Lord LLP
  • United Kingdom
  • January 26 2010

In an interview with Bloomberg, Chaucer's chief executive officer Bob Stuchbery has indicated that Chaucer will consider redomiciliation out of the UK this year, noting that he would much prefer that Chaucer remained in the UK under a more competitive corporation tax environment


New regulations relating to calculation of general insurance technical provisions for tax purposes
  • Locke Lord LLP
  • United Kingdom
  • July 28 2009

The UK's tax authority, Her Majesty's Revenue and Customs (HMRC), has introduced new regulations relating to technical provisions made by general insurers, including members underwriting general insurance business at Lloyd's


Prudential test case relating to UK dividend taxation adjourned
  • Locke Lord LLP
  • United Kingdom
  • November 24 2010

Prudential Assurance Co Ltd & Ors v Revenue & Customs Commissioners 2010 EWHC 2811 (Ch) concerned the UK's former rules on the taxation of dividends received by insurance companies resident in the UK on shareholdings in foreign companies which were held as investments in their pension and life assurance business


Emergency Budget heralds insurance premium tax rise
  • Locke Lord LLP
  • United Kingdom
  • June 24 2010

On 22 July 2010 the Chancellor of the Exchequer, George Osborne, presented his emergency Budget


Court of Appeal rules on VAT exemption for insurance intermediaries
  • Locke Lord LLP
  • United Kingdom
  • May 28 2010

The Court of Appeal handed down its judgment in Commissioners for Her Majesty's Revenue and Customs v Insurancewide


Rhode Island 2011 budget - tax implications for surplus lines insurers and medical malpractice joint underwriters association
  • Locke Lord LLP
  • USA
  • June 16 2010

The 2011 Rhode Island state budget, which was enacted as HB 7397A and signed into law June 2, 2010, amends the taxation statutes applicable to surplus lines insurers and the Medical Malpractice Joint Underwriters Association


German government opposes US legislation limiting deductibility of reinsurance premiums
  • Locke Lord LLP
  • Germany, USA
  • July 28 2010

Proposed legislation that would limit a tax deduction for reinsurance premiums paid to a foreign affiliate of a US insurer has drawn the formal opposition of the German government


EU plans for VAT exemption reforms are set to continue
  • Locke Lord LLP
  • European Union
  • December 3 2010

Following a meeting of the Council of the European Union on 17 November 2010, plans to reform the VAT exemption for insurance and the wider financial services industry are set to continue, with Member States agreeing to find a resolution to the current problems


Alastair Darling's Budget proposes tax break for asbestos trusts
  • Locke Lord LLP
  • United Kingdom
  • March 30 2010

Alastair Darling's 2010 Budget includes provisions designed to help asbestos trusts which were set up by companies prior to 24 March 2010 to meet their asbestos liabilities


Incoming regulations may increase actuarial costs
  • Locke Lord LLP
  • United Kingdom
  • September 2 2009

On 1 September 2009, the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (the Regulation) comes into force in the UK