Commentary

V18.139 Tax representative

Part V18 Insurance Premium Tax

V18.139 Tax representative

V18.139 Tax representative

Before 20 July 2008 if an insurer or taxable intermediary was registered, or liable to be registered, and it did not have any business establishment or other fixed establishment in the UK it was required to appoint a tax representative within 30 days or such longer period as may be allowed. Finance Act 2008 removed FA 1994, s 57 and s 58 making it no longer compulsory to appoint a tax representative. Any agents registered before 20 July 2008 remain jointly and severally liable for tax due before that date.

The insurer or taxable intermediary can still

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