Insurance premium tax (IPT)

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