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The Life Tax Technical Consultative Document

Members of the KPMG Insurance Tax Team and Nick Morrell, Oxford Actuaries and Consultants, discuss the five strands of the Life Tax Technical Consultative Document

 
Members of the KPMG Insurance Tax Team and Nick Morrell Oxford Actuaries and Consultants discuss the five strands of the Life Tax Technical Consultative Document
The Apportionment Rules
 
Hugh von Bergen Tax Partner from KPMG in the UK looks at the need for apportionments and the options for change
 
In his introductory article Philip Lewis explained the need for an apportionment methodology to split the income and gains derived from a single pool of assets within a long-term insurance fund between the different categories of business.
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