Continuing our series of basic informative articles, Leigh Francis, Taxation Manager at the Association of British Insurers, provides an introduction to the general principles of Insurance Premium Tax
Continuing our series of basic informative articles Leigh Francis Taxation Manager at the Association of British Insurers provides an introduction to the general principles of Insurance Premium Tax
Insurance Premium Tax (IPT) is a relatively recent tax in the UK. It was introduced by the Chancellor in his 1993 Budget and applied from 1 October 1994. Article 33 of the Sixth Directive allows Member States to apply taxes on insurance contracts so long as the tax cannot be characterised as a turnover tax. One of...
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Continuing our series of basic informative articles, Leigh Francis, Taxation Manager at the Association of British Insurers, provides an introduction to the general principles of Insurance Premium Tax
Continuing our series of basic informative articles Leigh Francis Taxation Manager at the Association of British Insurers provides an introduction to the general principles of Insurance Premium Tax
Insurance Premium Tax (IPT) is a relatively recent tax in the UK. It was introduced by the Chancellor in his 1993 Budget and applied from 1 October 1994. Article 33 of the Sixth Directive allows Member States to apply taxes on insurance contracts so long as the tax cannot be characterised as a turnover tax. One of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
