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

Coronavirus (COVID-19): in light of the coronavirus crisis, HMRC has announced a change to the way returns for General Betting Duty, Pool Betting Duty and Remote Gaming...

Practice Note
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