Insurance premium tax (IPT)

Insurance premium tax (IPT) is an indirect tax on insurance premiums.

Unless an exemption applies, IPT is charged as a percentage of the premium paid on certain types of insurance policies issued by certain types of insurers covering risks located in the UK. The economic cost of IPT is typically borne by the policyholder, but

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Latest Tax News

UT considers scope of VAT exemption for medical care (Illuminate Skin Clinics Ltd v HMRC)

Tax analysis: In Illuminate Skin Clinics Ltd v HMRC, the Upper Tribunal (UT) allowed the appellant’s appeal against a First-tier Tax Tribunal (FTT) decision that certain aesthetic, skincare and wellness treatments provided by a qualified doctor were not exempt supplies of medical care for VAT purposes. The UT held that the FTT erred in law by placing no weight on consultation records as evidencing diagnoses of recognised health disorders. The UT remitted the case to the FTT to be remade.

FTT finds that agency legislation applies to dog handlers (Tyler Security v HMRC)

Tax analysis: In Tyler Security Ltd v HMRC, the First-tier Tax Tribunal (FTT) dismissed the appellant’s appeal against a determination made by HMRC under the Income Tax (Pay As You Earn) Regulations 2003, SI 2003/2682, reg 80. The appeal concerned whether the agency legislation in sections 44–47 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) applied to the dog-handlers engaged by the appellant to provide services to end-clients.

Tax weekly highlights—23 October 2025

This week's edition of Tax weekly highlights includes: (1) News Analysis on the FTT’s decision in Lands Luo Ltd v HMRC which includes further consideration of the tests for allowing a late appeal following the recent Upper Tribunal decision in Medpro Healthcare Ltd v HMRC, (2) new regulations designating further special tax sites in relation to Anglesey Freeport and the Flintshire and Wrexham Investment Zone, and (3) the signing of a new tax treaty between the UK and Portugal.

FTT expresses preference for Martland over Medpro in late appeal decision (Lands Luo Ltd v HMRC)

Tax analysis: In Lands Luo Ltd v HMRC, the First-tier Tax Tribunal (FTT) granted permission for a late appeal against refusal of a VAT repayment claim. Late appeals are common, but this one is interesting because of the recent uncertainty arising from the Upper Tribunal’s (UT) decision in Medpro and, perhaps relatedly, because the FTT panel in this case included the Senior President of Tribunals.