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Wildy’s Book News

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Vol 24 No 4 April/May 2019

Book of the Month

Cover of Professional Conduct Casebook 3rd ed: Digital Pack

Professional Conduct Casebook 3rd ed: Digital Pack

Price: £165.00 + £3.99 VAT

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

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UK Public Holiday Monday 27th May

Wildy's will be closed on Monday 27th May, re-opening on Tuesday 28th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 24th May will not be processed until Tuesday May 28th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 28th.

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Insurance Premium Tax: A User's Guide

ISBN13: 9781910151549
Published: February 2019
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: £79.95

In stock.

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.

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
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