Name: Insurance Premium Tax: A User's Guide (en Inglés)
Price: 82320.00 CLP
Availability: InStock
Author: Chesham, Mark
ISBN: 9781913507251

portada Insurance Premium Tax: A User's Guide (en Inglés)

Formato

Libro Físico

Autor

Mark Chesham

Editorial

Spiramus Press

Idioma

Inglés

N° páginas

120

Encuadernación

Tapa Blanda

Dimensiones

23.5 x 15.5 x 0.7 cm

Peso

0.20 kg.

ISBN13

9781913507251

Categorías

Derecho tributario y arancelario

Insurance Premium Tax: A User's Guide (en Inglés)

Mark Chesham (Autor) · Spiramus Press · Tapa Blanda

Libro Nuevo

$ 82.320

$ 149.670

Ahorras: $ 67.350

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Envío normal

Origen: Estados Unidos (Costos de importación incluídos en el precio)

Se enviará desde nuestra bodega entre el Viernes 26 de Julio y el Miércoles 07 de Agosto.

Lo recibirás en cualquier lugar de Chile entre 1 y 3 días hábiles luego del envío.

Reseña del libro "Insurance Premium Tax: A User's Guide (en Inglés)"

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime. The major change that has taken place since the first edition has been the UK leaving the European Union. The author explains why this does not impact greatly on IPT, though it makes the discussion on the legality of the tax otiose. In November 2020, HMRC announced a consultation on IPT. This looked at three main areas: unregistered insurers, some 'avoidance' structures involving administration fees and the administration of the tax. The author reports on the consultation and HMRC reaction to industry responses.