V18.111 Introduction

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Commentary

Part V18 Insurance Premium Tax

V18.111 Introduction

When IPT was introduced the single tax rate was 2.5%¹. There have been numerous increases in the rate as detailed

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V3.187 Place of supply of services—special rule—designated travel service

V4.232BB Relevant residential purposes (RRP)

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.885 New time of supply rules for on-going supplies

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159 Disclosure of VAT under/overdeclarations

V5.132C VAT assessment—'best judgement'

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.131 Transfer of VAT registration following a TOGC

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V18.111 Introduction

Part V18 Insurance Premium Tax

V18.111 Introduction

V3.187 Place of supply of services—special rule—designated travel service

V4.232BB Relevant residential purposes (RRP)

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.885 New time of supply rules for on-going supplies

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159 Disclosure of VAT under/overdeclarations

V5.132C VAT assessment—'best judgement'

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.131 Transfer of VAT registration following a TOGC

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V18.111 Introduction

Part V18 Insurance Premium Tax

V18.111 Introduction

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