On 9 August 2013, HM Revenue & Customs in the UK initiated an informal consultation on certain proposed revisions to the tax treatment of UK insurance business transfer schemes involving life business. The proposed changes consist of a number of amendments to the UK's Finance Act 2012. The consultation closed for comment on 23 August 2013. The consultation document does not indicate when the proposed changes may be introduced.
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HMRC consults on revisions to tax treatment for life business transfers
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