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Briefings in English - 2012

Insurance and reinsurance news: January 2012

HM Treasury (HMT) has been consulting on substantial UK tax law changes to be introduced in 2013 in two areas relevant to insurance groups. The first is the taxation of controlled foreign companies (CFCs). The existing CFC regime has been blamed for several UK-headquartered insurance groups leaving the UK. HMT hopes that changes to the system will reverse this trend and encourage groups to relocate their headquarters to the UK, as Aon has recently done. The second is the taxation of life assurance business. The current tax system relies on regulatory returns, which following the implementation of Solvency II will not provide the necessary information. The current life tax system must therefore be overhauled. In December 2011 and on 31 January 2012 further papers and draft legislation were published in respect of these two topics. Consultation is ongoing and therefore this newsletter summarises key points, rather than describing the detail of the draft legislation. (January 2012)

The bank of the future

  • Tracking the international, European and local initiatives for reform that will shape "the bank of the future"
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