IPT05160 | Calculating the value of the premium: separate contracts: contents From HM Revenue & Customs · Insurance Premium TaxDetailsContents6 entriesIPT05165Calculating the value of the premium: separate contracts: legal backgroundIPT05170Calculating the value of the premium: separate contracts: the Homeserve caseIPT05175Calculating the value of the premium: separate contracts: avoidance and ‘commoditised’ insurance productsIPT05180Calculating the value of the premium: separate contracts: the anti-avoidance provisionIPT05185Calculating the value of the premium: separate contracts: how the anti-avoidance conditions apply to amounts charged under specific separate contractsIPT05190Calculating the value of the premium: separate contracts: accounting for the IPT on amounts charged under separate contractsPreviousNext
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