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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /Accounting for the tax / V18.126 Liability

V18.126 Liability

Part V18 Insurance Premium Tax

V18.126 Liability

The insurer is liable for the payment of the tax¹.

Some intermediaries

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.555 Retailers' requirement to issue VAT invoices

V3.462A Partial exemption—special method override

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.306 Valuation for import VAT

V3.512 Meaning of 'VAT invoice'

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances