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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

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Tolley's Insurance Premium Tax

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ISBN13: 9780754500278
ISBN: 0754500276
Published: July 2001
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

This is a comprehensive and practical guide to insurance premium tax in the UK covering the administration and application of this complex tax. It is an invaluable asset to any insurance broker, underwriter, tax manager, financial controller, accountant, tax professional and all those concerned with or involved in insurance premium tax.

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1. Introduction and General Principles of IPT
2. Introduction to Insurance
3. Insurance Contracts that are not Taxable
4. Location of Risk
5. Higher Rate of IPT & Taxable Intermediaries
6. Registration/Deregistration/Tax Representatives
7. Administration and Accounting for IPT
8. Premium, IPT Rates and Accounting Schemes
9. Penalties, Interest and Assessments
10. Customs and Excise Powers and Procedures
11. Review and Appeals
12. Premium Taxes in the European Union
Appendix A - Cases
Appendix B - Legislation
Appendix C - Extra Statutory Concessions, Press Releases, Business Briefs and Statement of Practice
Appendix D - Insurance Premium Tax Forms
Appendix E - Institute of Indirect Taxation - Syllabus, Examination Questions and Suggested Answers
Appendix F - Glossary of Insurance Industry Terms
Appendix G - HM Customs and Excise Charter