LLM6000 - Conversion: contents
Until 1993 all members of Lloyd’s were individuals. Since then, many have transferred their underwriting to one of a number of types of corporate body member (LLM1070). This is referred to as ‘conversion�. LLM6010 onwards explains the tax issues arising from conversion.
»Ê¹ÚÌåÓýappse types of limited liability member are also now the only means by which any new individuals can participate in the Lloyd’s market.
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LLM6010Conversion: types of conversion vehicle
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LLM6020Conversion: ‘interavailability�
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LLM6030Conversion: collective conversion vehicles: introduction
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LLM6040Conversion: collective conversion vehicles: shares and loan stock
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LLM6050Conversion: Namecos
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LLM6060Conversion: Scottish limited partnerships: introduction
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LLM6070Conversion: Scottish limited partnerships: types of partner
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LLM6080Conversion: Scottish limited partnerships: tax regulations
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LLM6090Conversion: Scottish limited partnerships: restriction of loss relief
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LLM6100Conversion: Scottish limited partnerships: commencement and cessation
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LLM6110Conversion: Scottish limited partnerships: terminal loss relief
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LLM6120Conversion: Scottish limited partnerships: capital gains
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LLM6130Conversion: Scottish limited partnerships: completing tax returns
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LLM6140Conversion: Scottish limited partnerships: completing tax returns: non-resident partners
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LLM6150Conversion: Limited Liability Partnerships
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LLM6160Conversion: tax reliefs: background
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LLM6170Conversion: Schedule 20A Finance Act 1993
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LLM6180Conversion: Schedule 20A FA 93: Nameco conversions
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LLM6190Conversion: Schedule 20A FA 93: Nameco conversions: trading losses
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LLM6200Conversion: Schedule 20A FA 93: Nameco conversions: syndicate capacity
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LLM6210Conversion: Schedule 20A FA 93: Nameco conversions: ATF assets
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LLM6220Conversion: Schedule 20A FA 93: SLP and LLP conversions
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LLM6230Conversion: Schedule 20A FA 93: supplementary provisions