Indirect taxes—gambling and insurance premium tax (IPT)

Indirect taxes—gambling and insurance premium tax (IPT) guidance:

This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018. For...

Practice Note

Insurance premium tax (IPT) is an indirect tax on insurance premiums. Unless an insurance contract is exempt, IPT is charged as a percentage of the premium paid on...

Practice Note

Introduction This Practice Note gives an introduction to the taxation regime relating to gambling in the UK. The UK tax treatment of gambling underwent a significant...

Practice Note