Home > Literature > Commentaries > Excessive Reserving Test for Tax on UK General Insurers?
Excessive Reserving Test for Tax on UK General Insurers?
In July 2009, HM Revenue and Customs released new Regulations to limit the amount of tax relief available on the technical provisions of general insurers which came into force on 1 September 2009, to apply to accounting periods ending on or after 31 December 2009.
For more information on this please read our latest information sheet.
Related DocumentsGeneral Insurance Tax Brochure (386.72 KB, .pdf)