121,13 €
134,59 €
-10% with code: EXTRA
Insurance Premium Tax
121,13 € 
- We will send in 10–14 business days.
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 pla…
134.59
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- Author: Mark Chesham
- Publisher: Spiramus Press
- ISBN-10: 1913507254
- ISBN-13: 9781913507251
- Format: 15.5 x 23.5 x 0.7 cm, minkšti viršeliai
- Language: English
- SAVE -10% with code: EXTRA
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Description
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.EXTRA 10 % discount with code: EXTRA
121,13 €
134,59 €
We will send in 10–14 business days.
The promotion ends in 22d.13:23:32
The discount code is valid when purchasing from 10 €. Discounts do not stack.
- Author: Mark Chesham
- Publisher: Spiramus Press
- ISBN-10: 1913507254
- ISBN-13: 9781913507251
- Format: 15.5 x 23.5 x 0.7 cm, minkšti viršeliai
- Language: English English
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.
Reviews