Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 23 No 9 Sept/Oct 2018

Book of the Month

Cover of Service Charges: Law and Practice

Service Charges: Law and Practice

Price: £79.99

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Biall2018b
Blackstone 2019
Lexis taking security
Lexis insolvency legislation
Archbold 2019 out now

Insurance Premium Tax


ISBN13: 9781910151549
To be Published: October 2018
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: £79.95



Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

Subjects:
Taxation
Contents:
1. Introduction
2. What is insurance premium tax?
3. Higher rate IPT
4. Taxable intermediaries
5. Location of risk
6. Exemptions
7. Registration, de-registration and TOGCs
8. Accounting For IPT
9. Penalties
APPENDICES:
HMRC penalties for failure to notify (factsheet cc/fs11)
HMRC penalties for inaccuracies in returns (factsheet cc/fs7a)
“Connected” persons
IPT forms
European insurance premium tax (IPT) comparison table
IPT error flowchart