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Results: 1-10 of 54

HMRC consults on FSCS payment guidance

  • Dentons
  • -
  • United Kingdom
  • -
  • May 15 2009

HMRC is consulting on guidance to go with new laws to clarify tax treatment of interest payments included in FSCS payments

Incoming regulations may increase actuarial costs

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • September 2 2009

On 1 September 2009, the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (the Regulation) comes into force in the UK

Insurance premium tax chargeable on administration fees

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • January 30 2009

There has been a long-running debate as to whether Insurance Premium Tax (IPT) is chargeable on fees which are not payable under the main insurance contract

Administration fees in respect of insurance contracts

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 27 2009

The High Court has ruled in the recent case of Homeserve Membership Limited v HM Revenue & Customs that insurance premium tax ("IPT") was not payable on an "arrangement and administration" fee which was separately identified to the customer and which was paid under a separate contract with an insurance intermediary

Insurance Premium Tax (IPT) attributable to separately identified contracts

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • October 29 2008

The IPT Tribunal has ruled that an administration fee payable to Homeserve GB Limited (Homeserve), an FSA authorised insurance intermediary, is subject to IPT, notwithstanding that the fee was payable under an administration contract which was separate from the insurance policy

UK 2008 Budget Report

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • March 13 2008

On 12 March, the UK Chancellor of the Exchequer, Alistair Darling, delivered the Government's 2008 Budget Report, which acknowledged the susceptibility of the UK economy to the unfolding financial credit crisis

Solvency II and the taxation of insurance companies

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 15 2010

The Treasury has issued a consultation paper on the impact of the Solvency II Directive on the taxation of insurance companies

Review of 2009 and preview of 2010

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

Court of Appeal rules on VAT exemption for insurance intermediaries

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • May 28 2010

The Court of Appeal handed down its judgment in Commissioners for Her Majesty's Revenue and Customs v Insurancewide

Chaucer latest Lloyd's entity to consider new domicile

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • January 26 2010

In an interview with Bloomberg, Chaucer's chief executive officer Bob Stuchbery has indicated that Chaucer will consider redomiciliation out of the UK this year, noting that he would much prefer that Chaucer remained in the UK under a more competitive corporation tax environment

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