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

Book of the Month

Cover of Spencer Bower and Handley: Res Judicata

Spencer Bower and Handley: Res Judicata

Price: £449.99

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Tolley's Insurance Premium Tax


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.

Subjects:
Taxation
Contents:
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
Index