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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Insurance Premium Tax: A User's Guide 2nd ed isbn 9781913507251

Insurance Premium Tax: A User's Guide


ISBN13: 9781910151549
New Edition ISBN: 9781913507251
Published: February 2019
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



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