Insurance Premium Tax (A User's Guide) - 9781913507251
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Product Details
Author:
Mark Chesham
Format:
Paperback
Pages:
120
Publisher:
Spiramus Press (March 3, 2023)
Imprint:
Spiramus Press
Language:
English
Audience:
Professional and scholarly
ISBN-13:
9781913507251
ISBN-10:
1913507254
Weight:
7.52oz
Dimensions:
6.14" x 9.21" x 0.4"
File:
Eloquence-IPG_03192026_P9854863_onix30_Complete-20260319.xml
Folder:
Eloquence
List Price:
$89.00
Pub Discount:
32
As low as:
$84.55
Publisher Identifier:
P-IPG
Discount Code:
H
Overview
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.
The major change that has taken place since the first edition has been the UK leaving the European Union. The author explains why this does not impact greatly on IPT, though it makes the discussion on the legality of the tax otiose.
In November 2020, HMRC announced a consultation on IPT. This looked at three main areas: unregistered insurers, some 'avoidance' structures involving administration fees and the administration of the tax. The author reports on the consultation and HMRC reaction to industry responses.
The major change that has taken place since the first edition has been the UK leaving the European Union. The author explains why this does not impact greatly on IPT, though it makes the discussion on the legality of the tax otiose.
In November 2020, HMRC announced a consultation on IPT. This looked at three main areas: unregistered insurers, some 'avoidance' structures involving administration fees and the administration of the tax. The author reports on the consultation and HMRC reaction to industry responses.
