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1. www.accountingweb.co.uk › tax › business-taxOnlyFans in awkward position over £11m VAT bill - AccountingWEB

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   Mar 21, 2023 · The OnlyFans platform enables the public to access adult-specific social media content, such as videos, photos or messages placed by creators for a fee, from anywhere in the world. Fenix charges creators 20% of the fee that is paid by users, or “fans” as they are known, in order to access content. OnlyFans essentially acts as an agent for ...

2. assets.ey.com › content › damApplying IFRS 17 - EY

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   Explore the updated IFRS 17 guidance and insights provided by EY to help apply the new insurance contracts standard.

3. www.frc.org.uk › uk-accounting-standards › frs-103FRS 103 Insurance Contracts - FRC (Financial Reporting Council)

   www.frc.org.uk › uk-accounting-standards › frs-103

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   Name. FRS 103 Insurance Contracts (September 2024) Publication date. 10 September 2024. Type. Standard. Notes. The September 2024 edition of FRS 103 incorporates all amendments issued up to September 2024. Some requirements, including those introduced by the Periodic Review 2024 amendments, are not mandatory at the time of publication.

4. accountend.com › understanding-failure-rate-curvesUnderstanding Failure-Rate Curves: Definition, Examples, and ...

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   A Failure-Rate Curve is a crucial concept used in various fields to understand the rate at which systems, components, or entities fail over time. This article explores what Failure-Rate Curves represent, provides examples to illustrate their application in different contexts, discusses their significance in risk management and decision-making, and explains how they are interpreted and […]

5. flamingo-accounting.co.uk › tax-implications-fansTax implications for Only Fans content makers

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   As of 1 July 2020, OnlyFans announced it would be collecting VAT on behalf on its content creators, and paying any VAT due directly to HMRC. However, if your gross income from OnlyFans is over £90k (£85k before 1st April 2024) – the amount BEFORE they deduct their fees – you will need to register for and pay VAT to HMRC yourself.

6. link.springer.com › article › 10Identifying the determinants of lapse rates in life insurance ...

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   Nov 10, 2022 · Lapse risk is a key risk driver for life and pensions business with a material impact on the cash flow profile and the profitability. The application of data science methods can replace the largely manual and time-consuming process of estimating a lapse model that reflects various contract characteristics and provides best estimate lapse rates, as needed for Solvency II valuations. In this ...

7. People also ask

   How to assess lapse risk of a portfolio of life insurance contracts?

   • In order to assess lapse risk of a portfolio of life insurance contracts, the determinants of lapse rates need to be identified and reflected in a lapse model. Best estimate lapse rates are derived from such a model and fed into cash flow projection models used for market consistent valuations, e.g. under Solvency II.

   Identifying the determinants of lapse rates in life insurance: an

   link.springer.com/article/10.1007/s13385-022-00325-1

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   Should non-performance risk be reflected in fulfilment cash flows?

   • The non-performance risk of the insurer must not be reflected in the fulfilment cash flows of the insurance contracts issued (see 9.2). Non-performance risk of the reinsurer should be included in the measurement of the fulfilment cash flows of the reinsurance contracts held (see 11.4.4 below).

   Applying IFRS 17 | EY

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   Why is insurance risk transferred by a fixed fee service contract?

   • Insurance risk transferred by the contract arises primarily from the customer’s use of services, rather than from uncertainty over the cost of those services. The Board had proposed originally to exclude fixed fee service contracts whose primary purpose is the provision of services from the scope of IFRS 17.

   Applying IFRS 17 | EY

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   Is a reinsurance contract carrying amount nil before cash flows occur?

   • The carrying amount of a reinsurance contract held is nil before any cash flows occur or any service is received. Thereafter any difference that arise between the carrying amount of the reinsurance contract held and the underlying insurance contracts are not accounting mismatches, but differences caused by: 362 362 IFRS 17.BC309E.

   Applying IFRS 17 | EY

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   Can a random forest predict lapse behaviour in the Italian life insurance market?

   • Azzone et al. use a random forest to analyse the lapse behaviour in the Italian life insurance market and show that this approach outperforms a classical logistic regression model. They also apply useful tools for the interpretability of the random forest.

   Identifying the determinants of lapse rates in life insurance: an

   link.springer.com/article/10.1007/s13385-022-00325-1

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   Does OnlyFans have a VAT liability?

   • Web portal OnlyFans has been hit with a VAT liability in a case that shows the online world and post-Brexit tax are not ideal bedfellows. The digital age we live in is reflected in the case involving the social media platform OnlyFans operated by Fenix International Limited (Fenix).

   OnlyFans in awkward position over £11m VAT bill - AccountingWEB

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8. www.deloitte.com › uk › enRegulatory Outlook 2024 | Life insurance - Deloitte

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   Jan 8, 2024 · Back to Regulatory Outlook 2024. The life and pensions sector faces a series of once-in-a-generation opportunities and challenges. This is driven by a heady mix of higher interest rates and inflation alongside significant changes to the prudential regulatory regimes (Solvency UK and Solvency II) and conduct regulation in the UK.