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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /General principles of insurance premium tax / V18.106 Directions as to amounts of premiums

V18.106 Directions as to amounts of premiums

Part V18 Insurance Premium Tax

There is an anti-avoidance provision to prevent a scheme which may undervalue a premium.

If a premium received under an insurance contract is less than it would be in open market conditions¹ HMRC may direct that

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V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.306 Valuation for import VAT

V3.105A Examples of composite or single supplies

V3.388AA Simplification—installed and assembled goods

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 652 Voluntary disclosure of errors on VAT returns

V3.106 Multiple supplies

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

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

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

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

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.127 VAT registration in the Isle of Man

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

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

V2.131 Transfer of VAT registration following a TOGC

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

VAT 1614A Notification of an option to tax – Option to tax land and property

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